بررسی تأثیر عوامل کلیدی بر کیفیت کنترل داخلی و نقش آن در بهبود عملکرد سازمانی: نقش تعدیلی کیفیت سیستم اطلاعات

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشیار، گروه حسابداری و حسابرسی، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران
2 دانشجوی دکتری، گروه حسابداری و حسابرسی، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران
10.22034/aimj.2025.526363.1636
چکیده
در دنیای پیچیده و پویای کسب‌‌وکار امروزی، کنترل داخلی اثربخش، به‌‌عنوان رکن اساسی در دستیابی به اهداف سازمانی، محافظت از دارایی‌ها و اطمینان از صحت و قابلیت اتکای اطلاعات مالی، بیش از پیش در کانون توجه قرار گرفته است. پژوهش حاضر به بررسی این موضوع می‌پردازد که چگونه عوامل مختلف، بر کیفیت کنترل داخلی تأثیر می‌‌گذارد و این کیفیت، خود چه تأثیری بر عملکرد سازمانی دارد. در این میان، نقش کلیدی کیفیت سیستم اطلاعات، به‌‌عنوان عامل تعدیل‌کننده در این رابطه بررسی و تحلیل می‌شود. از این رو هدف، از این پژوهش، بررسی تأثیر عوامل مؤثر بر کیفیت کنترل داخلی و نقش آن در اثرگذاری بر عملکرد سازمانی و نقش تعدیلی کیفیت سیستم اطلاعات است. پژوهش حاضر از نظر روش گردآوری داده‌ها، توصیفی ـ پیمایشی و هم‌‌بستگی و از نظر هدف کاربردی است. جامعۀ آماری این پژوهش، کلیۀ مدیران شرکت‌های زیرمجموعۀ هلدینگ گلرنگ بود. حجم نمونه با استفاده از جدول مورگان، 108 نفر محاسبه شد و روش نمونه‌گیری، غیرتصادفی در دسترس بود. در پژوهش حاضر، برای سنجش متغیرهای پژوهش از پرسش‌‌نامه‌‌ استفاده شد. داده‌ها از پرسش‌‌نامه استخراج و از طریق نرم‌افزار اسمارت پی‌ال‌اس تجزیه‌وتحلیل و طبقه‌بندی شد. نتایج تجزیه‌وتحلیل داده‌‌ها نشان داد که متغیرهای حمایت مدیریت ارشد، فرهنگ سازمانی، ساختار سازمانی، راهبرد پیشگامان و کیفیت سیستم اطلاعات، از عوامل مؤثر بر کیفیت کنترل داخلی هستند. همچنین مشخص شد که بلوغ سیستم اطلاعات، بر کیفیت سیستم اطلاعات تأثیر مثبت می‌‌گذارد و کیفیت کنترل داخلی بر عملکرد سازمانی نیز اثر مثتبی دارد. در نهایت، کیفیت سیستم اطلاعات، ارتباط بین کیفیت کنترل داخلی و عملکرد سازمانی را تعدیل می‌کند.

کلیدواژه‌ها


عنوان مقاله English

Investigating the impact of key factors on internal control quality and its role in improving organizational performance: The moderating role of information system quality

نویسندگان English

Ali Ebrahimi Kordlar 1
zahra kalantari 2
1 Assistant Prof., Department of Accounting and Auditing, Faculty of Accounting and Financial Sciences, College of Management, Tehran University, Tehran, Iran
2 Ph.D Candidate, Department of Accounting and Auditing, Faculty of Accounting and Financial Sciences, College of Management, Tehran University, Tehran, Iran
چکیده English

In today's complex and dynamic business world, effective internal control has received more attention than ever before as an essential element in achieving organizational goals, protecting assets, and ensuring the accuracy and reliability of financial information. This research examines how various factors affect the quality of internal control and what effect this quality has on organizational performance. In the meantime, the key role of information system quality as a moderating factor in this regard is examined and analyzed. Therefore, the purpose of this research was to investigate the impact of factors affecting the quality of internal control and its role in affecting organizational performance: the moderating role of information system quality. The present study is descriptive-survey and correlational in terms of data collection method and applied in terms of purpose. The statistical population of this study was all managers of Golrang Holding's subsidiary companies. The sample size was 108 people using the Morgan table and the non-random sampling method was available. In the present study, a questionnaire was used to measure the research variables. The data obtained from the questionnaire were extracted and classified and analyzed using Smart Pls software. The results of data analysis showed that the variables of senior management support, organizational culture, organizational structure, pioneer strategy, and information system quality are among the factors affecting the quality of internal control. It was also found that the maturity of the information system has a positive effect on the quality of the information system and the quality of internal control has a positive effect on organizational performance. Ultimately, the quality of the information system moderates the relationship between the quality of internal control and organizational performance.

کلیدواژه‌ها English

Internal control quality
Organizational performance
Information system quality
Contingency theory
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