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   The Effects of Information System Integration on Financial Performance Mediated By Cost Performance and Quality Performance: An Sem-Based Analysis  
   
نویسنده Sadeghnia Mostafa ,Setayesh Mohammad Hosein
منبع Journal Of System Management - 2020 - دوره : 6 - شماره : 3 - صفحه:237 -263
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 vicepresidents, 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.
کلیدواژه Cost Performance ,Quality Performance ,Financial Performance ,Accounting Information System (Ais)
آدرس Shiraz University, Department Of Accounting, International Division, Iran, Shiraz University, School Of Economics, Management And Social Sciences, Department Of Accounting, Iran
پست الکترونیکی setayesh@shirazu.ac.ir
 
 

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