Investigating the impact of strategic management accounting on the performance of the accounting information system with the role of moderator of the requirements of the corporate governance system

Subject Areas : Management Accounting

Hassan Kordani ¹ , Mehdi Khalil pour ² , javad ramezani ³ , Seyed Javad Ebrahimian ⁴ , Ali Fallah ⁵

1 - تهران اشرفی اصفهانی خ امام حسین پلاک 25 واحد 18
2 - Noor university
3 - islamic azad university
4 - Noor
5 - Noor

Received: 2023-10-06 Accepted : 2024-06-18 Published : 2024-06-23

Keywords: Strategic management accounting, accounting information system performance, requirements, corporate management system, process,

Abstract :

In the last decade, strategic management accounting practices have attracted considerable attention from academics and business organizations; Strategic management accounting as a forward-looking mechanism seeks to identify and analyze management its cost structure and competitors' costs, as well as monitoring the strategic position of the company and the position of competitors, which in In the meantime, various tools including the accounting information system can play an important role in the integration, clarification and strategic alignment in the company and with the help of the requirements of the management system which is a governance and management approach in the company, facilitate this important and to speed up The main goal of this research was to investigate the impact of strategic management accounting on the performance of the accounting information system with the role of moderating the requirements of the aforementioned corporate governance system. In order to achieve this goal, which is descriptive from the point of view of the data collection method and practical from the point of view of the result, by using a questionnaire that after the validation of the implementation and survey of 155 managers and experts active in Tehran stock exchange companies. Action was taken. The results of the research showed that the components of monitoring environmental factors, analysis of competitors, strategic planning and strategic evaluation have a positive and significant effect on the performance of the accounting information system with the role of moderator of the requirements of the corporate governance system.