دانلود مقاله اثر سیستم اطلاعاتی و اطلاعات غیر مالی بر موفقیت شرکت
چکیده
مقدمه
چارچوب نظری و فرضیه های تحقیق
روش شناسی
نتایج
نتیجه گیری و بحث
منابع
Abstract
Introduction
Theoretical framework and research hypotheses
Methodology
Results
Conclusions and discussion
References
چکیده
هدف این مطالعه توسعه و ارزیابی مدلی است که به دنبال اندازه‌گیری تأثیر کیفیت سیستم اطلاعات حسابداری، کیفیت سیستم کنترل داخلی و کیفیت اطلاعات غیر مالی بر موفقیت شرکت (موفقیت تصمیم‌گیری و عملکرد غیرمالی) است. این مدل با داده های به دست آمده از مدیران 381 شرکت پرتغالی به صورت تجربی آزمایش شده است. ما از مدل سازی معادلات ساختاری در تحلیل روابط علی بین سازه های مختلف استفاده می کنیم. نتایج نشان می‌دهد که کیفیت سیستم‌های اطلاعات و کنترل (حسابداری و کنترل داخلی) تأثیر مستقیم بر کیفیت اطلاعات غیر مالی و تأثیر غیرمستقیم بر موفقیت تصمیم‌گیری دارد. نتایج همچنین نشان می‌دهد که اطلاعات غیرمالی با کیفیت به طور مستقیم به عملکرد غیر مالی کمک نمی‌کند، بلکه به‌طور غیرمستقیم از طریق موفقیت تصمیم‌گیری کمک می‌کند. ثابت می شود که متغیرهای اکتشافی برای عملکرد غیر مالی شرکت ها بسیار مهم هستند و واریانس 62% آن را به خود اختصاص می دهند. تحقیقات قبلی در درجه اول بر کیفیت اطلاعات مالی و عملکرد مالی تمرکز دارد. این مطالعه اولین مطالعه ای است که به طور تجربی ثابت می کند که سیستم های اطلاعاتی و کنترلی به شفافیت و ارزش مرتبط بودن اطلاعات غیر مالی و در نتیجه به موفقیت تجاری کمک می کنند.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via Decision-Making Success. The exploratory variables prove to be crucial for the companies’ Non-Financial Performance, accounting for its 62% variance. Previous research focuses primarily on financial information quality and financial performance. This study is the first to empirically prove that information and control systems contribute favourably to the transparency and value-relevance of non-financial information and, consequently, to business success.
Introduction
Today there is an urgent need for companies to adapt to the constantly changing business environment. This environment exposes managers to voluminous data, which leads to the need to convert it into value-relevant information for decision-making. Information systems play an important role in business management because managers and other stakeholders requires that information systems produce useful and quality information. However, ‘a major problem that stakeholders of financial reporting face is the need for credible information to assist in the decision-making process’ (Frazer, 2020, p. 28). The most recent literature highlights the importance of considering in the decision-making process not only financial information, but also a comprehensive set of non-financial indicators (Sievers et al., 2013). The complementarity between financial and non-financial information is highlighted in several studies (e.g., Amir and Lev, 1996, Callen et al., 2010). For instance, Shevlin (1996, p. 31), using a sample of cellular phone companies, concluded that the financial information is value-relevant after the inclusion of the non-financial information and that the non-financial information they examine is value-relevant by itself and also incremental to the financial information. In fact, non-financial information influences manager behaviour in decision-making (Cohen et al., 2012).
Conclusions and discussion
Accounting is an important tool for management. For Akhtar and Liu (2018, p. 390), the benefits of using information provided by accounting in decision-making are obvious, and they ‘should be used by the external and internal evaluators of the company, to guide better decisions’. Information Systems will be useful and powerful when information provided by them is used effectively in the decision-making process (Sajady et al., 2008).
The literature suggests that Decision-Making Success and consequent business performance depends on several factors (e.g., Sajady et al., 2008, Anggoro, 2018, Baugh et al., 2021). In this context, the aim of this study is to develop and test a model to analyse the dependence of business success on the Internal Control System Quality, Accounting Information System Quality, and Non-Financial Information Quality.
Based on the results from an online questionnaire taken by top managers of a significant number of Portuguese firms, we validated four out of five direct relationships of the model.