Investigating the Mediating Role of Employee Engagement and Accounting Information Systems on the Relationship between Human Resource Management and Organizational Performance (Case Study: Alborz Insurance)

The purpose of this research is to investigate the mediating role of employee participation and accounting information systems on human resources and organizational performance. To achieve this goal, the manager of the company (branch), managers of different departments and all managers and employees in the financial and accounting department in different branches were considered as the statistical population, whose number is 175 people and due to the limited The statistical population, all of them were considered as a statistical sample. Then, to check the validity of the questionnaire, the opinions of expert professors were used, and the reliability of the questionnaire was checked and confirmed through Cronbach's alpha. Finally, in order to test the hypotheses of the research, using SmartPLS software, the relationships between the variables were investigated. The research results show that human resource management has a significant relationship with organizational performance, employee participation and accounting information systems, and accounting information systems have a significant relationship with organizational performance, but employee participation has no relationship with organizational performance. Accounting information systems play a mediating role on the relationship between human resource management and organizational performance, while employee participation does not play a mediating role on the relationship between human resource management and organizational performance.