| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 709.36 KB | Adobe PDF |
Advisor(s)
Abstract(s)
This study aims to develop and evaluate a model that seeks to measure the impact of Accounting
Information System Quality, Internal Control System Quality and Non-Financial Information
Quality on company success (Decision-Making Success and Non-Financial Performance). This
model is empirically tested with data obtained from the managers of 381 Portuguese companies.
We use structural equation modelling in the analysis of causal relationships between different
constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact
on Decision-Making Success. The results also indicate that Quality Non-Financial Information
does not contribute directly to Non-Financial Performance but contributes indirectly via DecisionMaking Success. The exploratory variables prove to be crucial for the companies’ Non-Financial
Performance, accounting for its 62% variance. Previous research focuses primarily on financial
information quality and financial performance. This study is the first to empirically prove that
information and control systems contribute favourably to the transparency and value-relevance of
non-financial information and, consequently, to business success.
Description
Keywords
Accounting information system quality Corporate success Non-financial information quality Decision-making success Internal control system quality