The impact of organizational culture and organizational commitment on the quality of accounting information systems considering the moderating role of individual characteristics

Abstract

Given that the most important task of managers is to make decisions in various circumstances, in this unstable and competitive environment of constant change, the only factor that can assist managers and employees is having effective and useful information, provided through high-quality information systems. If the output of accounting information systems is inaccurate due to poor quality, management will make incorrect decisions, leading to failure in the competitive world, and the organization will move toward destruction due to the lack of accurate financial information. Therefore, identifying factors affecting the quality of accounting information systems can improve company performance.

This research aims to examine the impact of organizational culture and commitment on the quality of accounting information systems in organizations. Additionally, the influence of individual characteristics such as age, gender, and education level as moderating factors in the relationship between organizational culture and commitment with the quality of accounting information systems has been evaluated. This study is applied in terms of purpose, survey-based in terms of data collection, and descriptive-correlational in terms of analysis. The statistical population consisted of all accountants and financial managers working in private and public companies, and the data were collected using a standard questionnaire. A total of 223 completed questionnaires were analyzed using structural equation modeling and PLS software.

The results showed that organizational culture and commitment have a positive and significant impact on the quality of information systems. Regarding the moderating effects of individual characteristics, the study found that age moderates the relationship between organizational commitment and the quality of accounting information systems but does not have a significant impact on the relationship between organizational culture and information system quality. Gender does not have any moderating effect on the examined relationships. However, education level moderates the relationship between organizational culture and commitment with the quality of accounting information systems.