The impact of accounting information system on performance management

• Autorzy: Al-Delawi Amjad S. , Ramo Waheed M.

Identyfikatory

DOI

10.17512/pjms.2020.21.2.03

Warianty tytułu

Wpływ systemu informacyjnego rachunkowości na zarządzanie wynikami

• Języki publikacji: EN

Abstrakty

EN

Currently, the demand of accounting information system increasing due to its high influence on the organizational performance and emerging area to be investigate. Thus, the current article aims to examine the role of accounting information system on the performance management of the petroleum industry in Iraq. The leading contribution of the petroleum industry in the gross domestic product (GDP) of the country and extensive use of accounting information has enhanced the need for investigation of this emerging area. The data has been collected from the financial statements of the ten petroleum companies of Iraq that are the most prominent contributor in GDP form year 2001 to 2018, and STATA has been used for analysis. The results show that information accounting system has positively linked with the performance of the management. These findings provide the guidelines to the policymakers that they should focus on the system of accounting information that enhances organizational performance.

PL

Obecnie zapotrzebowanie na system informacji księgowej rośnie ze względu na jego duży wpływ na wyniki organizacji i rozwijający się obszar do zbadania. Zatem niniejszy artykuł ma na celu zbadanie roli systemu informacji rachunkowej w zarządzaniu wydajnością przemysłu naftowego w Iraku. Wiodący wkład przemysłu naftowego w produkt krajowy brutto (PKB) kraju i szerokie wykorzystanie informacji księgowych zwiększyło potrzebę zbadania tego wschodzącego obszaru. Dane zostały zebrane ze sprawozdań finansowych dziesięciu spółek naftowych w Iraku, które są najbardziej znaczącym źródłem PKB w latach 2001-2018, a do analizy wykorzystano STATA. Wyniki pokazują, że system rachunkowości informacyjnej jest pozytywnie powiązany z wynikami kierownictwa. Ustalenia te dostarczają decydentom wytycznych, jak powinni się skupić na systemie informacji księgowych, który poprawia wydajność organizacji.

Słowa kluczowe

EN

accounting information system; performance management; petroleum industry

PL

system informacji księgowej; zarządzanie wynikami; przemysł naftowy

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2020
• Tom: Vol. 21, No. 2
• Strony: 36--48
• Opis fizyczny: Bibliogr. 29 poz., tab.

Twórcy

autor

Al-Delawi Amjad S.

• Department of Accounting, Cihan University-Erbil, Erbil, Kurdistan region, Iraq

autor

Ramo Waheed M.

• Department of Accounting, Administrative and Economic College, University of Mosul, Mosul, Iraq

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).