Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on the Moderate Role of Uncertainty

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AZIZI FARHAD; Rahnamarudposhti Fereydoun; Khanmohammdi mohammad Hamed; Khodaei Vale Zaghard Mohammad

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:47 Page(s): 31-54

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Title

Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on the Moderate Role of Uncertainty

Author(s)

AZIZI FARHAD | Rahnamarudposhti Fereydoun | Khanmohammdi mohammad Hamed | Khodaei Vale Zaghard Mohammad | Issue Writer Certificate

Keywords

UncertaintyQ1

Accounting Information System FeatureQ1

System PerformanceQ1

Abstract

According to the contingency theory of accounting information systems leads to optimal performance in the organization and the role of accounting information systems as a dynamic link between the organization's strategies and common accounting criteria; Uncertainty can work. Therefore, based on this argument, the purpose of the present study is to design and evaluate the moderating role of Uncertainty on the relationship between the characteristics of accounting information systems and System Performance. The results of interviews with financial managers and accounting experts of 60 companies listed in Tehran Stock Exchange and data analysis using structural equation modeling method show that the characteristics of accounting information system affect the performance of the system. It also moderates the effect of Accounting Information System Features on System Performance, in accordance with the result of the second assumption of Uncertainty.

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APA: Copy

AZIZI, FARHAD, Rahnamarudposhti, Fereydoun, Khanmohammdi, mohammad Hamed, & Khodaei Vale Zaghard, Mohammad. (2020). Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on the Moderate Role of Uncertainty. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(47 ), 31-54. SID. https://sid.ir/paper/361836/en

Vancouver: Copy

AZIZI FARHAD, Rahnamarudposhti Fereydoun, Khanmohammdi mohammad Hamed, Khodaei Vale Zaghard Mohammad. Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on the Moderate Role of Uncertainty. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(47 ):31-54. Available from: https://sid.ir/paper/361836/en

IEEE: Copy

FARHAD AZIZI, Fereydoun Rahnamarudposhti, mohammad Hamed Khanmohammdi, and Mohammad Khodaei Vale Zaghard, “Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on the Moderate Role of Uncertainty,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 47 , pp. 31–54, 2020, [Online]. Available: https://sid.ir/paper/361836/en

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