The effect of organizational culture on the accounting information system and operational performance of companies admitted to the Tehran Stock Exchange

Subject Areas :

majid moradi ¹ , davod gorjizadeh ² , mitra hajipour ³

1 - Assistant Professor of Accounting Department, Nasser Khosrow Saveh Institute of Higher Education
2 - Lecturer of accounting department of Nasser Khosrow Saveh Institute of Higher Education, Iran
3 - Master's student in Accounting, Nasser Khosrow Saveh Institute of Higher Education, Iran

Received: 2022-09-22 Accepted : 2024-07-29 Published : 2024-09-30

Keywords: Organizational culture, accounting information system, operational performance,

Abstract :

Organizational culture reflects the spirit of the organization and is the basis of communication between the members of the organization and external issues. An accounting information system includes a set of related activities, documents, and technological issues that are designed to collect, process, and report information for managers' decision-making purposes. The purpose of this research was to investigate the impact of organizational culture on accounting information system and operational performance. This research is descriptive-correlation in terms of data collection method. The statistical population in the present study includes all employees with more than 3 years of work experience/department managers, executive managers of companies admitted to the Tehran Stock Exchange, the size of the statistical population is 3540 people. The sample of the present study was selected by available non-random sampling with a sample size of 351 (according to Morgan's table). The questionnaire of the present study was taken from the research of Van Dong Ha (2020). Also, in order to test the hypotheses of the research, the structural equation modeling method was used with PLS version 2.2 software. According to the research results, there is a significant positive relationship between organizational culture and accounting information system. Also, there is a significant relationship between organizational culture and operational performance.