作者
Albertina Paula Monteiro, Joana Vale, Eduardo Leite, Marcin Lis, Joanna Kurowska-Pysz
发表日期
2022/6/1
期刊
International Journal of Accounting Information Systems
卷号
45
页码范围
100557
出版商
Pergamon
简介
This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via Decision-Making Success. The exploratory variables prove to be crucial for the …
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AP Monteiro, J Vale, E Leite, M Lis, J Kurowska-Pysz - International Journal of Accounting Information …, 2022