INVESTIGATING THE EFFECT OF BALANCED SCORECARD ACCEPTANCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEM AND SUSTAINABLE PERFORMANCE (COMPANIES LISTED ON THE IRAQI STOCK EXCHANGE)
Keywords:
Balanced Scorecard, Accounting Information System, Sustainable Performance, Iraqi Stock ExchangeAbstract
The purpose of this study was to investigate the effect of accepting a balanced scorecard on the effectiveness of the accounting information system and the sustainable performance of companies listed on the Iraqi Stock Exchange. Descriptive-correlation method was used to conduct this research. The statistical population of the present study included 325 accountants and internal auditors and financial managers of companies listed on the Iraqi Stock Exchange, which according to the Cochran's formula, a total sample size of 176 people was determined. Field method and questionnaire to examine the research variables, a questionnaire tool with 48 questions was used. The reliability of the questionnaires was confirmed by Cronbach's alpha coefficient, the content validity of the questionnaires was confirmed by a group of university professors and their construct validity was confirmed by confirmatory factor analysis. Parametric inferential statistical methods, such as Kolmogorov-Smirnov test, were used to ensure the normality of the variables and structural equation modeling and path analysis using LISREL software to test the hypotheses. The most important research findings showed that Acceptance of Balanced Scorecard had a positive and significant effect on the effectiveness components of the accounting information system and the effectiveness components of the accounting information system also had a positive and significant effect on sustainable performance
References
Huy, P. Q., & Phuc, V. K. (2020). The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector. Cogent Business & Management, 7(1), 1717718.
Zayed, L. M. M., & Sinha, R. (2019). Effectiveness of Accounting Information System in Manufacturing SMEs in Jordan-A Review of Literature. Int. J. Soc. Sci. Econ. Res, 4(2), 819-825.
Zakiah, A. N., Agustini, D., & Twinarti, X. (2022). Application of Accounting Information System to Auditor Responsibility in Fraud Prevention. ASEAN Journal of Economic and Economic Education, 1(1), 19-26.
Chengizi, Javad and Jafari Eskandari, Maitham. (2019). Evaluation of sustainable performance under conditions of uncertainty using sustainable balanced scorecard and Shannon entropy (Case study: Gas Turbine Institute). Third International Conference on Mechanical Engineering, Industries and Air Space, Hamedan.
Karimzadeh, Behrouz and Moghadisi, Alireza. (2021). The application of the balanced scorecard technique in evaluating the performance of organizations. The fourth annual international conference on new developments in management, economics and accounting, Tehran.
Tabli, Mahdieh. (2021). The effect of accountability and the balanced scorecard framework on the evaluation of investment strategy. The 7th International Conference on Management, Accounting and Economic Development.
Moharrami, Hamid. (2021). Performance evaluation using the combined method of Balanced scorecard (Bsc) and Analytical Hierarchy Process (AHP) in companies admitted to the Tehran Stock Exchange (case study of Kalsimin Zanjan Company). 7th conference international studies of modern management and accounting in Iran, Tehran.
Akhter, A.. (2022). Impact of Accounting Information System on Organizational Performance: Private Commercial Banks of Bangladesh.
Siregar, R. S. M., Faradillah, Y., Rahman, R. A., Kaban, R., & Hasballah, F. (2020). Comparison Study of Performance Analysis of Information System Using The Methods of End-User Computing Satisfaction and It Balance Scorecard ., 4(2), 8-12.
ABDELRAHEEM, A. A. E., & HUSSIEN, A. M. (2022). The Effect of Application of Non-Financial Dimensions of Balanced scorecard on Performance Evaluation: An Empirical Study from Saudi Arabia. The Journal of Asian Finance, Economics and Business, 9(4), 63-72.
Sablani, Fatemeh; Sablani, Samaneh and Fathi, Mohammad Reza. (2021). The combined approach of developmental analysis and balanced scorecard and its role in managers' performance. The fourth annual international conference on new developments in management, economics and accounting, Tehran.
Maleki Khokhbijari, Hassan and Vaezi, Mohsen (2022). Evaluating the multidimensional performance of organizations using the combined approach of hierarchical analysis and balanced scorecard (case study: Gilan Province Road and Urban Development Department), master's thesis. Gilan University.
Rezai Kahraman, Mohammad Reza and Agha Sayyed Hosseini, Sayyed Reza. (2011). Twelve steps to compile and implement a balanced scorecard and determine performance indicators. Berga Publications.
Safdari, Mustafa. (2018). The experience of Iran Transfo company in designing and implementing a balanced scorecard . The 9th International Industrial Engineering Conference, Tehran.
Coffey, D. M., Sepulveda, A. A., David, J. C., Lopez, H. G., Bantol, K. E. A., Castro, J., ... & Javier, J. R. (2022). Creating a shared definition of adolescent mental health in the Filipino American community: A comparative focus group analysis. Asian American Journal of Psychology, 13(1), 112.
McLeod, R. (2018). Management information systems. Pearson Educación.
Pratama, I. P. N., & Widhiyani, N. L. S. (2021). The effect of the effectiveness of accounting information systems, implementation of good governance, and organizational culture on financial performance.
Al-Okaily, M. (2021). Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic. VINE Journal of Information and Knowledge Management Systems.
Gilani, the ancestor of Soemae Sarai monastery, Behnam; Led by Karim Tehrani, Mohammadreza and Mousavi, Mirasalam. (2021). The effect of accounting information systems on the success of banks.
McLeod, Raymond. (2014). information management systems. Translated by Mehdi Jamshidian, Akbar Mehdipour Attabadi. Isfahan: Isfahan University; Program and budget organization of Isfahan province.
Razi Khangah, Zainab and Fukardi, Amir Ali. (2021). Sustainable performance evaluation system based on score model (Study case: Sepahan Cement Company).
Esmaili, Ali; Moradi, Masoumeh and Mandah, Zahra. (2021). Managers' decision-making with an emphasis on accounting information system. The third national conference on science and technology of the third millennium of Iran's economy, management and accounting, Tehran.
Kerami, Sahar; Allahyari, Abbas and Rezaei, Alireza. (2020). Investigating the effective role of sustainable economic, environmental, social and governance performance on the financial stability of companies listed on the Tehran Stock Exchange. The second scientific research conference on management, economics and accounting.
Pislaru, M., Herghiligiu, I. V., & Robu, I. B. (2019). Corporate sustainable performance assessment based on fuzzy logic. Journal of cleaner production, 223, 998-1013.
Yazdani, Marzieh. (2021). Investigating the feasibility of implementing a balanced scorecard in the Ports and Maritime Organization. Seventh International Conference on Management and Accounting Sciences, Tehran.
Amrai, Ali and Akbarnejad, Farshad. (2021). Evaluation of the performance of Pars Hayan company using the Balanced scorecard (BSC) approach. The 8th International Conference on Management, World Trade, Economics, Finance and Social Sciences.
Hussain, A. (2018). Using Balanced scorecard (BSC) to Improve Quality and Performance of ASKARI BANK: A Case Study in PAKISTAN. Available at SSRN 1415384.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
