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The impact of information systems and non-financial information on company success

2022Journal article Open access
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dc.contributor.authorMonteiro, Albertina Paula
dc.contributor.authorVale, Joana
dc.contributor.authorLeite, Eduardo
dc.contributor.authorLis, Marcin
dc.contributor.authorKurowska-Pysz, Joanna
dc.date.accessioned2023-01-26T08:29:40Z
dc.date.available2023-01-26T08:29:40Z
dc.date.issued2022
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.1016/j.accinf.2022.100557pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.22/21871
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.subjectAccounting information system qualitypt_PT
dc.subjectCorporate successpt_PT
dc.subjectNon-financial information qualitypt_PT
dc.subjectDecision-making successpt_PT
dc.subjectInternal control system qualitypt_PT
dc.titleThe impact of information systems and non-financial information on company successpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.startPage100557pt_PT
oaire.citation.titleInternational Journal of Accounting Information Systemspt_PT
oaire.citation.volume45pt_PT
person.familyNameMOREIRA MONTEIRO
person.givenNameALBERTINA PAULA
person.identifier.ciencia-id1C17-21AB-A6A8
person.identifier.orcid0000-0002-2146-9807
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication56e67ed0-0e21-4594-8980-d5861f69eaf2
relation.isAuthorOfPublication.latestForDiscovery56e67ed0-0e21-4594-8980-d5861f69eaf2

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