The mediating role of decision-making capacity and transparency between financial information systems and organizational effectiveness in Morocco: Case of AREF

Abstract: This article examines the mediating role of decision-making capacity and organizational transparency between the quality of financial information systems (FIS) and organizational effectiveness in Morocco, particularly within the Regional Academies of Education and Training (AREF). The objective is to understand how high-quality FIS and their integration into decision-making processes can improve organizational performance. The methodology uses Structural Equation Modeling (SEM) to analyze complex relationships between observed and latent variables. A sample of 110 respondents from the AREF, collected through a questionnaire via Google Forms, represents various administrative functions. The results show that the quality of FIS is positively correlated with organizational effectiveness, although this effect is modest. Accurate financial reports facilitate managerial decision-making. The integration of FIS into decision-making processes improves the responsiveness and flexibility of public administrations. The decision-making capacity of administrators mediates the relationship between FIS quality and organizational effectiveness, allowing for better resource allocation. Organizational transparency strengthens stakeholder trust and improves governance. These results highlight the importance of investing in high-quality FIS, promoting their integration into decision-making processes, and improving transparency to maximize organizational effectiveness. Keywords: Financial Information Systems (FIS), Organizational Effectiveness, Decision Making Capacity, Organizational Transparency, Structural Equation Modeling (SEM). Classification JEL: H83, D83, I21, L25, M15 Paper type: Empirical Research