The Impact of Information Systems and Non-Financial Information on Company Success (Case Study: MazMaz Chips Company, Saveh)

The aim of this study is to examine the impact of information systems and non-financial information on company success. This research is conducted to design and evaluate a model that assesses the influence of accounting information system quality, internal control system quality, and non-financial information quality on the success of MazMaz Chips Company in Saveh. Data for this study were collected from ۳۸۱ employees of MazMaz Chips Company, and the analyses were performed using structural equation modeling (SEM) to explore the causal relationships among different constructs. The results indicate that the quality of information and control systems (accounting and internal controls) has a direct impact on the quality of non-financial information and an indirect impact on decision-making success. Additionally, the findings suggest that high-quality non-financial information does not directly contribute to non-financial performance; rather, its contribution is mediated indirectly through decision-making success. Exploratory variables related to non-financial performance are of great importance, explaining ۶۲% of the variance. While previous studies have mainly focused on financial information quality and financial performance, this study investigates these dimensions for the first time.

کلیدواژه ها:

Accounting Information System ، Quality ، Internal Control System ، Non-Financial Information ، Decision-Making ، Company Success