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.
خلاصه ماشینی:
In addition, internal and external systems automatically reflect changes (Barua, Konana, Whinston, & Yin, 2004), Sikora and Shaw, 1998), and help monitor order at different levels during production.
Studies in Iran have not addressed management accounting systems in detail, and have not investigated the overall effect of several components on corporate financial performance.
Many factors affect corporate financial performance, and companies use a set of efficient and effective approaches to improve their business processes (Lee and Kim, 2006).
193 Table 6 Direct and Indirect Effects of Research Variables Path Direct Indirect Total Effect Effect Effect {مراجعه شود به فایل جدول الحاقی} According to Table 6, there are significant positive relationships between components of information systems (including flexibility, completeness, and knowledge sharing) with IS integration.
Technical supports and necessary changes in information systems increase the need for greater interaction through shared knowledge, which is defined as a common understanding of IS experts and managers about technologies and processes affecting the performance of both parties.
Accordingly, the better the cost control systems are managed, the greater the financial performance and profitability of companies will be.
Examining the relationship between business process improvement initiatives, information systems integration and customer focus: an empirical study, Business Process Management Journal, Vol. 11 No. 5, pp.
“Effect of internal costman- agement, information systems integration, and absor ptive capacity on inter-organizational cost management in supply chains”,Account, Organ, Soc, 37, pp.
Relationships between internal and external information systems integration, cost and quality performance, and firm profitability.
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