Decision Support Systems (DSSs) are computer-based information systems for providing necessary supports for business or organizational decision-making activities. DSSs often serve the management, operations, and planning levels of all organizations and help to make decisions, which may be rapidly changing and not easily achieved in advance. This paper presents an empirical investigation to find important factors influencing DSSs. The proposed study designs a questionnaire in Likert scale consists of 36 questions, distributes it among 213 employees who work for different offices in municipality of Tehran, Iran. Cronbach alpha is calculated as 0.872. In addition, Kaiser-Meyer-Olkin Measure of Sampling Adequacy and Approx. Chi-Square are 0.782 and 1014.521, respectively. Based on the results of our survey, we have derived three factors including system, analysis and transaction.

During the past few years, there has been increasing interest in making online transaction. As people become more interested in using internet for their daily business activities such as regular communications, financial transactions, etc., there will be more concerns on security of available data. In fact, data security is the primary concern in today’s online activities. This paper performs an empirical investigation to find important factors influencing data security in Municipality is city of Tehran, Iran. The survey uses factor analysis to find important factors using a questionnaire consist of 29 variables, which were reduced to 22 questions after considering skewness statistics. Cronbach alpha is calculated as 0.86, which validates the questionnaire. The survey detects six factors influencing feasibility study, organizational learning, management strategy, enterprise resource management, process approach and the acceptance.

Auditing plays an important role on having transparent financial statements especially in general organizations such as municipality, etc. A good implementation of auditing system helps reduce any possible fraud and increase the efficiencies of organizations. In this paper, we present an empirical survey to discuss barriers confronting auditing system. The proposed model designs and distributes a questionnaire between two groups of auditors and municipality managers. Cronbach alpha and KMO tests are used to verify the overall qualification of the survey and they are well above the minimum desirable level. The survey tests ten hypotheses including the effects of lack of standards and criteria, lack of experts, lack of awareness on advantages of auditing system, existence of conflicts in laws and regulation, etc. The results of t-test survey confirm all ten hypotheses and the implementation of Freedman test indicate that auditors have blamed using traditional methods as the most important barriers in using auditing techniques while managers believed lack of sufficient laws and regulations was the most important factors obstacle for using auditing system.