Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization

Accounting information system is the main information system of the organization that provides the necessary information for planning, decision making and control. The strategy of combining decentralization with the advanced accounting information system will only be more effective in terms of the performance of the accounting information system if the level of job uncertainty is high. The accounting information system design should be commensurate with the degree of decentralization within a company. In other words, an organization needs appropriate information from an accounting information system to achieve a higher level of performance in proportion to its organizational structure. Therefore, based on this argument, the aim of the present study is to design and evaluate the role of adjustment of organizational decentralization on the relationship between the characteristics of accounting information systems and system performance. The results of interviews with financial managers and accounting experts of 60 companies listed on the Tehran Stock Exchange and analysis and analysis of data by structural equation modeling show that the characteristics of the accounting information system affect the performance of the system. It also moderates the impact of accounting information system features on system performance based on the results of the second hypothesis of organizational decentralization