|
Analyzing the Relationship between Internal Control Systems and Accounting Information with Company Success: The Mediating Role of Organizational Ethics in Non-Financial Reporting
|
Behzad Ghahramani   |
| Dept. of Accounting, Payam Noor University, Tehran, Iran. , behzadghahremani45@gmail.com |
|
|
Abstract: (188 Views) |
Background: One of the benefits of having organizational ethics is reducing fraud in reporting financial and non-financial information by accountants. Therefore, the current research has been conducted with the aim of analyzing the relationship between internal control systems and accounting information with the company's success, considering the mediating role of organizational ethics in non-financial reporting.
Method: The descriptive method was of correlation type. The community consisted of managers and experts of small and medium-sized companies in Iran's over-the-counter exchange, and the statistical sample size was determined to be 377 people using a random sampling method. Research variables were measured using financial information of over-the-counter companies and a 26-question questionnaire by Latan et al. In this research, structural equation modeling with the help of partial least squares method and PLS software was used to test the hypotheses and accuracy of the model.
Results: The results of this research confirm that the quality of information systems and internal control and accounting has a direct effect on compliance with organizational ethics in non-financial reporting and an indirect effect on the success of decision making. The results show that compliance with organizational ethics in non-financial reporting does not directly help the success of the company, but indirectly through success in decision-making.
Conclusion: The success of decision-making and subsequent business performance depends on several factors. One of these factors is compliance with organizational ethics in non-financial reporting. Improving the quality of internal control systems and information can lead to success in decision-making and ultimately the success of the company by reducing the risk of fraud and increasing the probability of compliance with organizational ethics in non-financial reporting. |
|
| Keywords: Accounting Information System, Internal Control System, Organizational Ethics, Non-Financial Reporting |
|
|
Full-Text [PDF 645 kb]
(307 Downloads)
|
Type of Study: Research |
Subject:
Special
Received: 2024/03/24 | Accepted: 2024/05/26 | Published: 2024/07/23
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
