Accounting Information Systems for Measurement and Control and their Relationship to Strategic Performance to Achieve Competitive Advantage
Keywords:
Information Systems, Control, Strategic PerformanceAbstract
The primary purpose of designing accounting measurement systems is the lack of a comprehensive, all-inclusive information system. It means that there are many variables that affect these systems in terms of their analysis, design and activation within the economic unit. When studying accounting measurement systems, there are many variables that can be taken into account and have an impact on the design of those systems. The researcher who follows this approach has two ways. The first is that the researcher chooses a specific variable as an independent variable to study its effect on the dependent variable, subject of the research, assuming that the other variables remain the same. The second is that the researcher studies the effect of all the variables combined on the dependent variable, taking all possible probabilities into account. The researcher followed the first approach, where the research focused on performance as independent variables that affect the nature, characteristics and tools of accounting measurement systems as a dependent variable. The research dealt with three sections: the first section is the research methodology, which consists of an introduction, problem, goal, importance and main hypothesis, and the second section is the theoretical aspect of accounting information systems for measurement, design and control over performance evaluation of economic units and the third section is the practical aspect. To achieve the research’s objectives, a questionnaire was designed and distributed by the researcher. The survey was made on a group of accountants, auditors, chief financial officers (CFOs), accounting and auditing offices located within the governorates of Baghdad and Qadisiyah. The survey included a set of questions, including testing the seriousness, accuracy, validity and integrity of the answers in the survey lists. The research found an impact of accounting information systems on measurement and control of strategic performance in economic units with a difference in the competitive strategies associated with these systems.
Downloads
References
Bakear, N., et al, "Factors influencing auditor Independence Malaysian Loan officers' perceptions", Managerial Auditing Journal , Vol. 20 No. 8, 2005.
ealy, T. and Kim, Y., " The benefits of mandatory auditor rotation", Regulation, vol, 26, No., 3, 2003.
Elloit, Robert K. and Jacobson ,peter D. " Audit Independence Concepts ", the CPA Journal", Dec. 1998.
Gavious, I. , " Alternative perspectives to deal with auditors agency problem," Critical perspectives on Accounting, Vol. 18, No. 4, 2007.
Humphey, C. Moizerp and Turley, S. "Independence and competence" Acritical Questioning of Auditing Advances in public interest Accounting ,Vol. 12, 2006.
Joseph V. C. and terry L. N., " Auditing Committee Composition and Auditor Reporting", The Accounting Review, Vol. 75, No. 4, Oct., 2019.
Knapp, MC., " An Empirical Study of Audit Committee Support for Auditors Involved in technical Disputes with client Management", The Accounting Review, No. 3, July, 2016
Knechel, W. Robert et al, " Auditing Assurance & Risk ", Thonson, south western, U.S.A., 2007.
Law, P. , " An Empirical Comparison of non Big 4 and Big 4 auditors ", Perceptions of auditor Independence", Managerial Auditing Journal, Vol. 23 No. 9, 2009.
Nichols, D.R., & Price, K. H., " The Auditor Firm Conflict: An analysis using concepts of Exchange theory", The Accounting Review, April, 2016.
Satava, D. et al, " Ethics and the Auditing culture: Rethinking the Foundation of Accounting and Auditing", Journal of Business Ethics, no. 64, 2006.
