Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization

سال انتشار: 1402
محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 8، شماره: 30
کد COI اختصاصی: JR_IJFMA-8-30_006
زبان مقاله: انگلیسی
تعداد مشاهده: 97

نویسندگان

Assistant Professor of Accounting, Faculty of Administrative and Economic Sciences, Gonbad Kavous University, Gonbad Kavous, Iran.

Majid Moradi

Assistant Professor, Department of Accounting, Nasser Khosrow Higher Education Institute, saveh, Iran

Farhad Azizi

Department of Accounting Qeshm, Islamic Azad University, Qeshm, Iran

چکیده

Accounting information system is the main information system of the organization that provides the necessary information for planning, decision making and control. The strategy of combining decentralization with the advanced accounting information system will only be more effective in terms of the performance of the accounting information system if the level of job uncertainty is high. The accounting information system design should be commensurate with the degree of decentralization within a company. In other words, an organization needs appropriate information from an accounting information system to achieve a higher level of performance in proportion to its organizational structure. Therefore, based on this argument, the aim of the present study is to design and evaluate the role of adjustment of organizational decentralization on the relationship between the characteristics of accounting information systems and system performance. The results of interviews with financial managers and accounting experts of ۶۰ companies listed on the Tehran Stock Exchange and analysis and analysis of data by structural equation modeling show that the characteristics of the accounting information system affect the performance of the system. It also moderates the impact of accounting information system features on system performance based on the results of the second hypothesis of organizational decentralization

کلیدواژه ها

Organizational Decentralization, accounting information system feature, system performance

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.