The Impact of Accounting Information Systems On organizational Performance of Manufacturing Companies in Erbil

Faraidun Fatah Aziz

doi:10.25212/lfu.qzj.7.4.54

Authors

Faraidun Fatah Aziz Department of Electronic Management, Bakrajo Technical Institute, Sulaimani Polytechnic University, Sulaimani, Kurdistan Region of Iraq

DOI:

https://doi.org/10.25212/lfu.qzj.7.4.54

Keywords:

Accounting Information Systems, Moderating effect, Performance management, Strategicmanagement, Structural equation modelling.

Abstract

The main objective of the study is to examinethe impact of accounting information systems onorganizational performance. The study addresses problems linked to the unavailability of a consensus regarding the interaction between strategic management and organizational performance. As a result, a hypothesis was formulated thataccounting information systems have a significant positive effect on organizational performance. Meanwhile, it had remained to be tested using a structural equation model whether such a relationship can be moderated by other factors. As a result,questionnaires were distributed to a convenience sample of 96 manufacturing companies in Erbil Kurdistan.The collected data were analysed using a novel structural equation modelling approach with the aid of Smart PLS. The results reaffirmed suggestions made by previous studies denoting that accounting information system enhances organisations’ strategic approach to business and organizational performance. The study is significant because it is was yet to be applied in the context of manufacturing companies in Kurdistan to explore this matter.

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