The Effects of Information System Integration on Financial Performance Mediated by Cost Performance and Quality Performance: An SEM-based Analysis

Journal of System Management

دوره 6، شماره 3، بهمن 2020، صفحه 237-263   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.30495/jsm.2021.678902

نویسندگان

Mostafa Sadeghnia¹؛ Mohammad Hosein Setayesh^{* 2}

¹Department of Accounting, International Division, Shiraz University, Shiraz, Iran

²Department of Accounting, School of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran

چکیده

This study investigated the effects of information system (IS) integration on financial performance in Tehran Stock Exchange with an emphasis on the mediating role of cost performance and quality performance. This survey was carried out in 2018 by distributing 300 questionnaires among all CEOs, financial administrative vice-presidents, accounting managers, and accountants of manufacturing companies listed in the Tehran Stock Exchange. A total of 250 questionnaires were returned, and the data were analyzed in SmartPLS using structural equation modeling (SEM).The results confirmed the significant positive relationships of flexibility, completeness, and knowledge sharing with IS integration. In addition, IS integration affected corporate financial performance both directly and through the mediating variables of cost performance and quality performance. In other words, any increase in each of these three variables led to an improvement in corporate financial performance.

کلیدواژه‌ها

Cost Performance؛ Quality Performance؛ Financial Performance؛ Accounting Information System (AIS)

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