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

Document Type : Original Article


1 Assistant Professor of Accounting, Faculty of Administrative and Economic Sciences, Gonbad Kavous University, Gonbad Kavous, Iran.

2 Assistant Professor, Department of Accounting, Nasser Khosrow Higher Education Institute, saveh, Iran

3 Department of Accounting Qeshm, Islamic Azad University, Qeshm, Iran



Accounting information system is the main information system of the organization that provides the necessary information for planning, decision making and control. The strategy of combining decentralization with the advanced accounting information system will only be more effective in terms of the performance of the accounting information system if the level of job uncertainty is high. The accounting information system design should be commensurate with the degree of decentralization within a company. In other words, an organization needs appropriate information from an accounting information system to achieve a higher level of performance in proportion to its organizational structure. Therefore, based on this argument, the aim of the present study is to design and evaluate the role of adjustment of organizational decentralization 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 on the Tehran Stock Exchange and analysis and analysis of data by structural equation modeling show that the characteristics of the accounting information system affect the performance of the system. It also moderates the impact of accounting information system features on system performance based on the results of the second hypothesis of organizational decentralization


Abernethy, M. A. and E. Vagnoni. Power, organization design and managerial behaviour’, Accounting, Organizations and Society, 2004, 29 (3/4), pp. 207-225
2) Alipour, Mehrdad; Najafi Asadullah; Sajjadi, Hamid. System Analysis and Design, Tehran, 2009, Tehran.
3) Amri Asrami, Mohammad and Aghaei, Mohammad Ali. Re-formulation of valuation function based on accounting information: A case study of companies listed on the Tehran Stock Exchange. Financial Accounting and Auditing Research, 2019, 11 (44), pp. 154-123.
4) Arab Mazar Yazdi, Mohammad; Naseri, Ahmad; Nekouizadeh, Maryam and Moradi, Amir. Investigating the effect of accounting information system flexibility on company performance with a dynamic capabilities approach. Accounting and Auditing Reviews, 2017, 24 (2), pp. 242-221.
5) Ashrafi, Hamidreza; Sharifian, Leila and Shahgholian Ghahfarkhi, Marjan. the importance of information systems in organizations with emphasis on decision-making information system and comparison with management information system. New Research Approaches in Management and Accounting, 2018, 6, pp. 33-48.
6) Byrd, T. A. and D. E. Turner. Measuring the flexibility of information technology infrastructure: Exploratory Analysis of a Construct. Journal of Management Information Systems; summer, 2000, 17(1), 167-208 .
7) C. Fisher. The impact of perceived environmental uncertainty and individual differences on management information requirements: a research note. Accounting, Organizations and Society, 1996, 21 (4), pp. 361–369 .
8) Carlos Yoshikuni, Adilson, Luiz Albertin. Effects of strategic information systems on competitive strategy and performance", International Journal of Productivity and Performance Management, 2018, 67 (9), pp. 2018-2045 .
9) Chapman, C.S. and L-A. Kihn. Information system integration, enabling control and performance. Accounting Organizations and Society, 2009, 34(2): 151-169 .
10) Chenhall, R.H and Morris, D.The Impact of Structure Environment and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 1986, 61 (1), pp. 16 – 35
11) Chin, W. W., Marcolin, B. L. & Newsted, P. R. A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information systems research, 2003, 14(2), 189-217
12) Chiu, Victoria, Liu, Qi, Muehlmann, Brigitte & Baldwin, Amelia Annette. A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 2019, 32, pp 24-43 .
13) Davari, Ali and Arash Rezazadeh. Structural Equation Modeling with PLS Software. 2018 Jihad Daneshgahi Publishing Organization.
14) Efendi, David. Adjie, Setyo. Task Uncertainty, Managerial Performance: The Role of Management Accounting System in a Cooperative. International Journal of Management and Social Sciences Research (IJMSSR) ISSN: 2319-4421. 2016, 5 (12) .
15) Elaoud, Assawer & Jarboui, Anis. Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 2017, 42, PP 616-629
16) Evans, J. S. Strategic Flexibility for High Technology Manoeuvres: A Conceptual Framework’, Journal of Management Studies, 1991, 28(1), 69–89
17) F. A. Gul and Y. M. Chia. The effect of management accounting systems, perceived environment uncertainty and decentralization on managerial performance: a test of three way interaction. Accounting, Organization and Society, 1994, 19 (4), pp. 413-426 .
18) F.A. Gul. The effects of management accounting systems and environment uncertainty on small business manager’s performance. Accounting and Business Research, 1991, 22 (85), pp .
19) Ghasemi, Reza. Habibi, Hamid Reza., Ghasemlo, Masomeh & Karami, Meisam. The effectiveness of management accounting systems: evidence from financial organizations in Iran", Journal of
International Journal of Finance and Managerial Accounting / 87
Vol.8 / No.30 / Summer 2023
Accounting in Emerging Economies, 2019, 9(2), pp.182-207.
20) Haji Jabbari, Ramin; Yazdani, Sohrab and Dadashi Khasi, Ismail. Investigating the effect of processing the ability of accounting information systems on the organizational performance of Shahin Bonab Steel Complex. Productivity Management, 2012, 6 (23), pp. 125-148.
21) Hajiha, Zohre and Nabiuni, are Shayeste. Investigating the effect of accounting system characteristics on the performance of this system in terms of task analysis. Management Accounting, 2014, 7(2), pp. 58-47.
22) Henseler, Jörg; Ringle, Christian M; Sinkovics, Rudolf R. The use of partial least squares path modeling in international marketing, in Rudolf R. Sinkovics, Pervez N. Ghauri (ed.) New Challenges to International Marketing" Advances in International Marketing, 2009, 20, pp. 277 – 319
23) J.M. Choe. The effects of user participation on the design of accounting information systems, Information and Management, 1998, 34, pp. 185-198
24) Jabbari, Alireza and Heydarinejad, Mohammad Reza. Software Engineering, 2001, Aylar, Tehran.
25) Jensen MC. Organization theory and methodology. Account Rev, 1983, 53:319–39 .
26) Laudon, Kenneth C. & Laudon, Jane P. Essential of Management Information System: Managing the Digital System. 2012, Canada: Prentice Hall .
27) Molanazari, Mahnaz & Abdolkarimi, Elahe. The effects of task uncertainty, decentralisation and accounting information systems characteristics on the accounting information systems performance in Tehran Stock Exchang: Three way interaction model. 2nd IEEE International Conference on Information and Financial Engineering, 2010.
28) Moradi, Mehdi; Baqerpour Valashani, Mohammad Ali; Azad, Abdullah and Qanad, Mustafa. The extent to which employers' computer systems accounting information system capabilities are used in the implementation of analytical methods by auditors. Experimental Accounting Research, 2017, 8(1), pp. 134-111.
29) Mulla Nazari, Mahnaz and Zarabi, Atefeh. Proportionality of Accounting Information Systems. Accounting Research, 2013, 3(2), pp. 124-107.
30) Nazaripour, Mohammad. Investigating the Impact of Information Systems on Management Accountability Compatibility. Accounting Knowledge, 2016, 7(27), pp. 158-135.
31) Peña-Miguel, Noemí. Iñaki, Joseba. Peña, De La. New accounting information system: An application for a basic social benefit in Spain. Revista de Contabilidad, 2018, 21 (1), Pages 28-37 .
32) Prasad, A. & Green, P. Organizational competencies and dynamic accounting information system capability: Impact on AIS processes and firm performance. Journal of Information Systems, 2015, 29(3), 123-149 .
33) R. H. Chenhall and D. Morris. The Impact of Structure, Environment and Interdependence on the Perceived Usefulness of Management Accounting System. Accounting Review, 1986, 61 (1), pp. 16-35 .
34) R.T. Keller, "Technology-information processing fit and the performance of R&D project groups: a test of contingency theory", Academy of Management Journal, 1994, 37 (2), pp. 167-179
35) Rezaian, Ali. Management Information System (Information Modeling), 2001, Samat, Tehran.
36) Sajjadi, Seyed Hossein and Tabatabai Nejad, Seyed Mohsen. Accounting Information Systems, Shahid Chamran University, 2006, Ahvaz.
37) Salah A. Hammad, Ruzita Jusoh, Imam Ghozali. Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals", International Journal of Accounting and Information Management, 2013, 21 (4), pp.314-330 .
38) Simons R. Accounting control systems and business strategy: An empirical analysis. Account Org Soc, 1987 .
39) Soobaroyen, Teerooven. The Effectivness of Management Accounting Systems", Managerial Auditing Journal, 2008, PP 187-219 .
40) Talebi, Bahman and Bahri Sales, Jamal. Investigating the relationship between the components of management accounting system, ambiguity, decentralization and performance of managers of Bonab production companies. Management Accounting, 2018, 11(36), pp. 30-15.
41) TOKIĆ, Marija. ŠPANJA, Mateo. Iva TOKIĆ., BLAŽEVIĆ, Ivona. Functional structure of
88 / Providing a Model of the Effect of Accounting Information Systems Characteristics on System …
Vol.8 / No.30 / Summer 2023
entrepreneurial accounting information systems. Annals of Faculty Engineering Hundoara- international journal of Engineering, 2011, pp, 1584-2665 .
42) Wahyudi, Ilham. (2018). Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange, Research Journal of Finance and Accounting, 2018, 9 (5), P.P 2222-2847