Factors affecting the quality of management accounting information systems emphasizing on the implementation of corporate governance

Document Type : Original Article

Author

Accounting Department, faculty of management and accounting, Islamic Azad University of Saveh, Iran

10.30495/ijfma.2023.71619.1970

Abstract

Implementing a corporate governance system can lead to optimal resource allocation, increase transparency, improve the quality of information disclosure, and ultimately economic development. In fact, the ultimate goal of the corporates’ governance system is to reduce the representation problems and also serve the interests of all stakeholders. Therefore, considering the importance of the subject, the present study intends to provide insights through the design of theoretical foundations to find appropriate factors for the quality of management accounting information systems emphasizing on the implementation of corporate governance and the main purpose of this study is to determine the existence, extent and type of relationship between the mentioned variables. The method of data collection in explaining of the theoretical foundations is the library method and in the hypothesis testing section, the document-mining method of the financial statements of companies listed on Tehran Stock Exchange has been used. Therefore, the required information was collected from 212 executives of companies listed on the Tehran Stock Exchange. The SPSS statistical software was used to achieve the research objectives. The results showed that the manager's competence, organizational culture, environmental uncertainty affect the quality of management accounting information system. Also, the quality of management accounting information system affects the implementation of corporate governance.

Keywords

International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 04 September 2023

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