International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

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

Document Type : Original Article

Author
parvin sadri
Assistant Professor, 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
Manager Competence
organizational culture
environmental uncertainty
management accounting information system quality
corporate governance
Bagherzadegan, R., & Khanmohammadi, M. H. (2019). Investigate the relationship between the quality of accounting information and corporate governance by investing in the main operations of the company. Management Accounting, 12(40), 1-14.
 
Beaver W. (1989). Financial Reporting: An Accounting Revolution. 2nd ed. Englewood Cliffs, N.J.: Prentice-Hall, Inc.
Black, B. (2001). The corporate governance behavior and market value of Russian firms. Emerging markets review, 2(2), 89-108.
 
Black, B. S., Love, I., & Rachinsky, A. (2006). Corporate governance indices and firms' market values: Time series evidence from Russia. Emerging Markets Review, 7(4), 361-379.
 
Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2), 385-420.
 
Lestari, R., Sofianty, D., & Kuntorini, R. S. (2020). Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation. In 2nd Social and Humaniora Research Symposium, 5-8.
Mahfovi, G. and Razzak Menshi, B. and Asadpour, M. J., (2019). Forecasting and presenting a model for evaluating profit management, quality of accounting information considering the components of corporate governance. The third international conference on modern techniques of management, accounting, economics and banking with the approach of business growth, Tehran, Iran.
Mehr Ali, Z. and Abdar, F. and Moini Far, M., (2019). The relationship between accounting information systems and management information systems in companies listed on the Tehran Stock Exchange. The fourth international conference on modern management and accounting studies in Iran, Karaj.
Mokarami, Y., (2006). The strategic mechanism principles of the corporations. Hesabras,  8(32),  40-45.
Nahandi, Y., Baradaran H., R., & Zakeri, S. (2013). Surveying effect of reporting conservatism levels on the information content of earnings in Tehran Stock Exchange. Accounting and Auditing Research, 5(19), 112-133.
Nahandi, Y.; Taghizadeh Khaneghah, V.. (2013). Investigate the relationship between audit quality and investment performance. Accounting and Auditing Reviews, 20 (2), 19-42.
Van den Berghe, L. (2012). International standardisation of good corporate governance: best practices for the board of directors. Springer Science & Business Media.
Zhai, J., & Wang, Y. (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 9(4), 251-266.