将会计信息系统和财务报告的质量与非财务业绩联系起来:女性管理者的作用

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-06-16 DOI:10.1016/j.accinf.2024.100692
Albertina Paula Monteiro , Joana Vale , Eduardo Leite , Marcin Lis
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引用次数: 0

摘要

本研究旨在分析非财务(NF)绩效是否受会计信息系统(AIS)质量和财务信息(FI)质量/实用性的影响,以及这种影响是否在女性管理的公司中更为明显。对 381 家葡萄牙公司的数据进行了结构方程模型分析。结果表明:(1) 由女性管理的公司在 AIS 和 FI 方面表现出最高的质量;(2) FI 的质量决定了其在决策过程中的有用性;(3) FI 的质量和有用性对 NF 业绩有重大影响。在权变理论框架内,研究提供了实证证据,证明葡萄牙企业的净融资绩效与管理层中的女性存在有关,因为她们提高了财务报告的质量,而财务报告的质量对任何组织的成功都至关重要。这项研究对会计和管理专业人士很有意义,因为它强调了高质量财务报告对公司生存和发展的重要性,同时也强调了公司管理层中性别多元化的重要性。© 2021 爱思唯尔公司出版。保留所有权利。
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Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers

This study aims to analyze whether non-financial (NF) performance is influenced by the quality of accounting information system (AIS) and the quality/usefulness of financial information (FI) and whether this influence is more pronounced in companies managed by women. Data of 381 Portuguese companies were subjected to structural equations model analysis. The results reveal that (1) companies managed by women exhibit the highest quality in terms of AIS and FI, (2) the quality of the FI determines its usefulness in the decision-making process, and (3) quality and usefulness of the FI has a significant impact on NF performance. Within the framework of contingency theory, the research provides empirical evidence that the NF performance of Portuguese 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. This research is pertinent for accounting and management professionals, as it underscores the importance of quality financial reporting for the survival and growth of companies, while also emphasizing the significance of gender diversity in company management. © 2021 Published by Elsevier Inc. All rights reserved.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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