Quality of accounting information system, financial reporting and non-financial performance: The role women managers

Subject Areas : Woman and Society

Ramin Zeraatgari ^{1 *} , gholamreza rezaei ² , Rasoul Keshtkar ³

1 - Assistant Professor, Department of Accounting, University of Sistan and Baluchestan, Zahedan, Iran.
2 - Islamic azad university
3 - Assistant Professor, Department of Accounting and Fainancial Management, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran.

Received: 2024-07-22 Published : 2025-10-11

Keywords: Women managers, quality of financial reporting, quality of the accounting information system, financial information, Decision-making success,

Abstract :

This study aims to analyze whether non-financial performance is influenced by the Quality of Accounting Information System (AISQ) and the quality/usefulness of financial information and whether this influence is more pronounced in firms managed by women. This research is pertinent for accounting and management professionals, as it underscores the importance of quality financial reporting for the survival and growth of firm, while also emphasizing the significance of gender diversity in firms’ management. Its statistical population is all managers of companies in Iran and the number of samples was equal to 258 people. Research data was collected using a questionnaire. results showed that the presence of women in the firms’ management has a positive and significant effect on the AISQ and the quality of financial information. Also, the quality of financial information has a positive and significant effect on the usefulness of financial information and firms’ non-financial performance. In addition, the AISQ has a positive mediating role in the relationship between the presence of women in the firms’ management and the quality of financial information. Finally, the usefulness of financial information plays a positive mediating role in the relationship between the quality of financial information and the firms’ non-financial performance. Within the framework of contingency theory, the research provides empirical evidence that the non-financial performance of Iranian firms is associated with the presence of women in management, as they enhance the quality of financial reporting, essential for the success of any organization.