The Impact of Organizational Culture and Transformational Leadership on Financial Health and the Efficiency of Accounting Information Systems

This study examines the impact of organizational culture and transformational leadership on an organization's financial health, while also investigating the mediating role of financial health in improving the efficiency of accounting information systems. The findings indicate that a strong organizational culture—emphasizing shared values and employee support—has a positive effect on financial health. Additionally, transformational leadership plays a crucial role in enhancing financial health by fostering motivation, a shared vision, and encouraging innovation. The results align with previous research, demonstrating that organizations with a strong culture and effective leadership not only achieve better financial performance but also optimize their accounting information systems, thereby increasing their efficiency. Furthermore, financial health emerged as a key variable that strengthens the impact of organizational culture and leadership on accounting information systems. Based on the findings, it is recommended that managers reinforce organizational culture, support innovation, and improve financial and information systems to enhance both financial and operational performance. Additionally, further research is suggested to explore the long-term effects of these factors on financial health and accounting information systems.