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

Document Type : Original Article

Authors
Farhad Azizi 1
Mohammad Hamed khanmohammadi 2
Ali Esmaelzadeh Moghari 3
Mohammad khodaei 4
Frydoon Rahnamay Roodposhti 5
1 PhD student of Accounting, Qeshm International Campus, Science Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor of Accounting, Damavand Branch, Islamic Azad University, Tehran, Iran.
3 Associate Professor, Department of Accounting, Islamshahr Branch, Islamic Azad University, Tehran, Iran
4 Assistant Professor, Department of Accounting, North Tehran Branch, Islamic Azad University, Tehran, Iran
5 Professor, Department of Accounting, Tehran Research Branch, Islamic Azad University, Tehran, Iran
Abstract
Information is always an important element in human activities. The need for information for the individual and the organization improves with the advancement of technology. Accounting is one of the information or part of the information system. On the one hand, uncertainty is a central concept in the organization; ambiguity refers to the organization's structure, strategy, and process. Therefore, based on this argument, the purpose of the present study is to design and evaluate the moderating role of uncertainty and organizational focus 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 by structural equation modeling method show that the characteristics of accounting information system affect system performance. Also, in accordance with the result of the second hypothesis of organizational decentralization, it moderates the effect of accounting information system characteristics on system performance. On the one hand, in line with the result of the third uncertainty hypothesis, it moderates the impact of accounting information system features on system performance.
Keywords
Uncertainty
Organizational Decentralization
Accounting Information System Characteristics
System Performance
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