The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital

Document Type : Original Article

Authors

Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

10.22067/ijaaf.2025.45707.1492

Abstract

This paper primarily investigates the pivotal role of organizational culture in implementing accounting information systems. The study also explores the mediating role of various types of capital, including intellectual, social, human, and spiritual capital. The collected data are analyzed through a questionnaire. 191 participants have completed questionnaires. SPSS, Stata, and SmartPLS software are used for data analysis, and hypotheses are checked using various statistical methods. The results showed that organizational culture is a factor in improving the implementation of accounting information systems. Intellectual, human, and spiritual capital mediates the relationship between organizational culture and implementation, but social capital does not influence this relationship. This study has investigated the effect of organizational culture on the implementation of accounting information systems. The findings, which underscore the importance of intellectual, human, and spiritual capital in mediating this relationship, while social capital was found to have no influence, provide a robust foundation for further research and practical applications in the field. This research provides valuable insights into the complex interplay between organizational culture, capital types and the implementation of accounting information systems, reassuring the academic community of the soundness of the research.

Keywords

Main Subjects

References

  1. Abadiyah, R., Eliyana, A. and Sridadi, A. R. (2020). Motivation, leadership, supply chain management toward employee green behavior with organizational culture as a mediator variable. International Journal of Supply Chain Management, 9(3), pp. 981-989.
  2. Afifa, M. A., Saleh, I. and Van, H. V. (2023). Accounting information quality in the digital era–a perspective from ERP system adoption? Global Knowledge, Memory and Communication, (ahead-of-print). https://doi.org/10.1108/GKMC-03-2023-0101
  3. Alassaf, D., Dabić, M., Shifrer, D. and Daim, T. (2020). The impact of open-border organization culture and employees’ knowledge, attitudes, and rewards with regards to open innovation: an empirical study. Journal of Knowledge Management, 24(9), pp. 2273-2297. https://doi.org/10.1108/JKM-02-2020-0122
  4. Alawaqleh, Q. A. (2021). The effect of internal control on employee performance of small and medium-sized enterprises in Jordan: The role of accounting information system. The Journal of Asian Finance, Economics and Business, 8(3), pp. 855-863. https://doi.org/10.13106/jafeb.2021.vol8.no3.0855
  5. Al-Dmour, A. (2018). The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. The International Journal of Accounting and Business Society, 26(1), pp. 78-111. https://doi.org/10.21776/ub.ijabs.2018.26.1.5
  6. Al-Hashimy, H. N. H., Said, I. and Ismail, R. (2022). Evaluating the impact of computerized accounting information system on the economic performance of construction companies in Iraq. Informatica, 46(7), pp. 14-24.
  7. Al-Matari, A. S., Amiruddin, R., Aziz, K. A. and Al-Sharafi, M. A. (2022). The impact of dynamic accounting information system on organizational resilience: the mediating role of business processes capabilities. Sustainability, 14(9), A. 4967. https://doi.org/10.3390/su14094967
  8. Al-Omoush, K. S. (2022). Understanding the impact of intellectual capital on E-business entrepreneurial orientation and competitive agility: an empirical study. Information Systems Frontiers, 24(2), pp. 549-562. https://doi.org/10.1007/s10796-020-10092-7
  9. Andrej, N., Breznik, K. and Natek, S. (2023). Managing knowledge to improve performance: the impact of leadership style and knowledge management on organizational performance with moderation effects via PLS-SEM. Journal of the Knowledge Economy, 14(2), pp. 1672-1701. https://doi.org/10.1007/s13132-022-00957-4
  10. Anning-Dorson, T. (2021). Organizational culture and leadership as antecedents to organizational flexibility: implications for SME competitiveness. Journal of Entrepreneurship in Emerging Economies, 13(5), pp. 1309-1325. https://doi.org/10.1108/JEEE-08-2020-0288
  11. Ardianti, Y., Priharta, A. and Rustiana, S. H. (2023). The influence of accounting information systems, good corporate governance, corporate social responsibility on company performance mediated by organizational culture. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(1), pp. 1-27.
  12. Ashok, M., Al Badi Al Dhaheri, M. S. M., Madan, R. and Dzandu, M. D. (2021). How to counter organizational inertia to enable knowledge management practices adoption in public sector organizations. Journal of Knowledge Management, 25(9), pp. 2245-2273. https://doi.org/10.1108/JKM-09-2020-0700
  13. Asiaei, K., Jusoh, R., Barani, O. and Asiaei, A. (2022). How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems. Business Strategy and the Environment, 31(4), pp. 1587-1606. https://doi.org/10.1002/bse.2971
  14. Baronian, L. (2022). The regime of truth of knowledge management: the role of information systems in the production of tacit knowledge. Knowledge Management Research & Practice, 20(2), pp. 191-201. https://doi.org/10.1080/14778238.2021.1967797
  15. Bhatti, A., Rehman, S. U. and Rumman, J. B. A. (2020). Organizational capabilities mediates between organizational culture, entrepreneurial orientation, and organizational performance of SMEs in Pakistan. Entrepreneurial Business and Economics Review, 8(4), pp. 85-103.
  16. Cadden, T., Millar, K., Treacy, R. and Humphreys, P. (2020). The mediating influence of organizational cultural practices in successful lean management implementation. International Journal of Production Economics, 229(1), A. 107744. https://doi.org/10.1016/j.ijpe.2020.107744
  17. Chen, C. H. (2022). The mediating effect of corporate culture on the relationship between business model innovation and corporate social responsibility: a perspective from small-and medium-sized enterprises. Asia Pacific Management Review, 27(4), pp. 312-319. https://doi.org/10.1016/j.apmrv.2022.01.001
  18. Chión, S. J., Charles, V. and Morales, J. (2020). The impact of organizational culture, organizational structure and technological infrastructure on process improvement through knowledge sharing. Business Process Management Journal, 26(6), pp. 1443-1472. https://doi.org/10.1108/BPMJ-10-2018-0279
  19. Cui, F., Lim, H. and Song, J. (2022). The influence of leadership style in China SMEs on enterprise innovation performance: the mediating roles of organizational learning. Sustainability, 14(6), A. 3249. https://doi.org/10.3390/su14063249
  20. Dahiyat, S. E., Khasawneh, S. M., Bontis, N. and Al-Dahiyat, M. (2023). Intellectual capital stocks and flows: examining the mediating roles of social capital and knowledge transfer. VINE Journal of Information and Knowledge Management Systems, 53(1), pp. 11-42. https://doi.org/10.1108/VJIKMS-06-2020-0110
  21. Dana, L. P., Rounaghi, M. M., Enayati, G. and Researcher, M. I. (2021). Increasing productivity and sustainability of corporate performance by using management control systems and intellectual capital accounting approach. Green Finance, 3(1), pp. 1-14.
  22. Danish, R. Q., Cheema, A. U., Shekh, L., Ali, H. F., Saeed, S. and Hasnain, M. (2021). Effects of intellectual capital on organizational performance: the mediating role of performance measurement system. The Journal of Contemporary Issues in Business and Government, 27(1), pp. 3093-3109.
  23. Dhar, B. K., Stasi, A., Döpping, J. O., Gazi, M. A. I., Shaturaev, J. and Sarkar, S. M. (2022). Mediating role of strategic flexibility between leadership styles on strategic execution: A study on Bangladeshi private enterprises. Global Journal of Flexible Systems Management, 23(3), pp. 409-420. https://doi.org/10.1007/s40171-022-00310-3
  24. Faeq, D. K. and Ismael, Z. N. (2022). Organizational culture as a mediator between employee dissatisfaction and turnover intention. International Journal of English Literature and Social Sciences, 7(5), pp. 95-108. https://dx.doi.org/10.22161/ijels.75.17
  25. Hadid, W. and Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, A. 100725. https://doi.org/10.1016/j.mar.2020.100725
  26. Haldorai, K., Kim, W. G. and Garcia, R. F. (2022). Top management green commitment and green intellectual capital as enablers of hotel environmental performance: The mediating role of green human resource management. Tourism Management, 88, A. 104431. https://doi.org/10.1016/j.tourman.2021.104431
  27. Heryanto, G. and Sudibyo, Y. (2017). The influence of organizational culture on corporate performance: using management accounting system as the mediating variable. OIDA International Journal of Sustainable Development, 10(01), pp. 35-48.
  28. Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27(4), pp. 1289-1318. https://doi.org/10.1108/BIJ-02-2018-0034
  29. Ismanto, H., Widiastuti, A., Muharam, H. and Pangestuti, I. R. D. (2020). The impact of risk and financial knowledge, business culture and financial practice on SME performance. Calitatea, 21(179), pp. 3-9.
  30. Khademi, A. and Saberi-Hekami, M. (2018). The effect of organizational culture on organizational performance with role of mediator intellectual capital. Journal of System Management, 4(1), pp. 1-26.
  31. Khan, W. A., Hassan, R. A., Arshad, M. Z., Arshad, M. A., Kashif, U., Aslam, F. and Wafa, S. A. (2020). The effect of entrepreneurial orientation and organizational culture on firm performance: The mediating role of innovation. International Journal of Innovation, Creativity and Change, 13(3), pp. 652-677.
  32. Kordab, M., Raudeliūnienė, J. and Meidutė-Kavaliauskienė, I. (2020). Mediating role of knowledge management in the relationship between organizational learning and sustainable organizational performance. Sustainability, 12(23), A. 10061. https://doi.org/10.3390/su122310061
  33. Kwarteng, A., Simpson, S. N. Y. and Agyenim-Boateng, C. (2022). The effects of circular economy initiative implementation on business performance: the moderating role of organizational culture. Social Responsibility Journal, 18(7), pp. 1311-1341. https://doi.org/10.1108/SRJ-01-2021-0045
  34. Le, H. M., Nguyen, T. T. and Hoang, T. C. (2020). Organizational culture, management accounting information, innovation capability and firm performance. Cogent Business & Management, 7(1), A. 1857594. https://doi.org/10.1080/23311975.2020.1857594
  35. Lei, H., Leaungkhamma, L. and Le, P. B. (2020). How transformational leadership facilitates innovation capability: the mediating role of employees' psychological capital. Leadership & Organization Development Journal, 41(4), pp. 481-499. https://doi.org/10.1108/LODJ-06-2019-0245
  36. Lutfi, A., Alkelani, S. N., Al-Khasawneh, M. A., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... and Ibrahim, N. (2022). Influence of digital accounting system usage on SMEs performance: The moderating effect of COVID-19. Sustainability, 14(22), A. 15048. https://doi.org/10.3390/su142215048
  37. Martínez-Peláez, R., Ochoa-Brust, A., Rivera, S., Félix, V. G., Ostos, R., Brito, H., ... and Mena, L. J. (2023). Role of digital transformation for achieving sustainability: mediated role of stakeholders, key capabilities, and technology. Sustainability, 15(14), A. 11221. https://doi.org/10.3390/su151411221
  38. Monteiro, A. and Cepêda, C. (2021). Accounting information systems: scientific production and trends in research. Systems, 9(3), p. 67. https://doi.org/10.3390/systems9030067
  39. Muafi, M., Siswanti, Y., Diharto, A. K. and Salsabil, I. (2020). Innovation culture and process in mediating human capital supply chain on firm performance. The Journal of Asian Finance, Economics and Business, 7(9), pp. 593-602. https://doi.org/10.13106/jafeb.2020.vol7.no9.593
  40. Namazi, M. and Rezaei, G. (2024, April). Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack. In Accounting Forum, 48(2), pp. 279-306. Routledge. https://doi.org/10.1080/01559982.2022.2163040
  41. Napitupulu, I. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 24(3), pp. 563-585. https://doi.org/10.1177/0972150920919845
  42. Nhon, H. T., Thong, B. Q. and Trung, N. Q. (2020). The effects of intellectual capital on information communication technology firm performance: A moderated mediation analysis of environmental uncertainty. Cogent Business & Management, 7(1), A. 1823584. https://doi.org/10.1080/23311975.2020.1823584
  43. Nuryanto, U. W., Mz, M. D., Sutawidjaya, A. H. and Saluy, A. B. (2020). The impact of social capital and organizational culture on improving organizational performance. International Review of Management and Marketing, 10(3), p. 93.
  44. Pathiranage, Y. L., Jayatilake, L. V. and Abeysekera, R. (2020). A Literature review on organizational culture towards corporate performance. International Journal of Management, Accounting & Economics, 7(9), 1-23.
  45. Phornlaphatrachakorn, K. and Kalasindhu, K. N. (2021). Digital accounting, financial reporting quality and digital transformation: evidence from Thai listed firms. Journal of Asian Finance, 8(8), pp. 409-0419.
  46. Raoof, R., Basheer, M. F., Shabbir, J., Ghulam Hassan, S. and Jabeen, S. (2021). Enterprise resource planning, entrepreneurial orientation, and the performance of SMEs in a South Asian economy: The mediating role of organizational excellence. Cogent Business & Management, 8(1), A. 1973236. https://doi.org/10.1080/23311975.2021.1973236
  47. Saeidi, P., Saeidi, S. P., Gutierrez, L., Streimikiene, D., Alrasheedi, M., Saeidi, S. P. and Mardani, A. (2021). The influence of enterprise risk management on firm performance with the moderating effect of intellectual capital dimensions. Economic Research-Ekonomska Istraživanja, 34(1), pp. 122-151. https://doi.org/10.1080/1331677X.2020.1776140
  48. Sapta, I. K. S., Sudja, I. N., Landra, I. N. and Rustiarini, N. W. (2021). Sustainability performance of organization: Mediating role of knowledge management. Economies, 9(3), p. 97. https://doi.org/10.3390/economies9030097
  49. Shahzad, M. A., Jianguo, D. and Junaid, M. (2023). Impact of green HRM practices on sustainable performance: mediating role of green innovation, green culture, and green employees’ behavior. Environmental Science and Pollution Research, 30(38), pp. 88524-88547. https://doi.org/10.1007/s11356-023-28498-6
  50. Srisathan, W. A., Ketkaew, C. and Naruetharadhol, P. (2020). The intervention of organizational sustainability in the effect of organizational culture on open innovation performance: A case of Thai and Chinese SMEs. Cogent Business & Management, 7(1), A. 1717408. https://doi.org/10.1080/23311975.2020.1717408
  51. Sumardjo, M. and Supriadi, Y. N. (2023). Perceived organizational commitment mediates the effect of perceived organizational support and organizational culture on organizational citizenship behavior. Calitatea, 24(192), pp. 376-384.
  52. Sunarta, I. N. and Astuti, P. D. (2023). Accounting information system quality and organizational performance: the mediating role of accounting information quality. International Journal of Professional Business Review, 8(3), pp. e01192-e01192. https://doi.org/10.26668/businessreview/2023.v8i3.1192
  53. Thuneibat, N. S. M., Ali, B., Alqaraleh, M. H. and Thneibat, H. (2022). The mediating role of innovation on the relationship between information technologies and reducing tax evasion. Information Sciences Letters, 11(2), pp. 13-23. http://dx.doi.org/10.18576/isl/110505
  54. Upadhyay, P. and Kumar, A. (2020). The intermediating role of organizational culture and internal analytical knowledge between the capability of big data analytics and a firm’s performance. International Journal of Information Management, 52, A. 102100. https://doi.org/10.1016/j.ijinfomgt.2020.102100
  55. Xi, M., Fang, W. and Feng, T. (2023). Green intellectual capital and green supply chain integration: The mediating role of supply chain transformational leadership. Journal of Intellectual Capital, 24(4), pp. 877-899. https://doi.org/10.1108/JIC-12-2021-0333
  56. Yang, Y., Liu, Q., Song, J. and Zhou, M. (2021). The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis. International Journal of Accounting Information Systems, 42, A. 100525. https://doi.org/10.1016/j.accinf.2021.100525
  57. Yoshikuni, A. C., Dwivedi, R., Dultra-de-Lima, R. G., Parisi, C. and Oyadomari, J. C. T. (2023). Role of emerging technologies in accounting information systems for achieving strategic flexibility through decision-making performance: An exploratory study based on North American and South American firms. Global Journal of Flexible Systems Management, 24(2), pp. 199-218. https://doi.org/10.1007/s40171-022-00334-9
Send comment about this article
CAPTCHA Image

Files

Share

How to cite

Statistics