适度
结构方程建模
信息系统
控制(管理)
信息质量
偏最小二乘回归
质量(理念)
知识管理
样品(材料)
计算机科学
过程管理
运营管理
业务
工程类
哲学
化学
认识论
色谱法
人工智能
机器学习
电气工程
摘要
It is generally perceived that the effective implementation of an adequate internal control system prevents and controls an entity’s risks and improves its procedures and performance. This study empirically investigates the relationship between the internal control system and firms’ performance, with particular emphasis on the moderation role of an integrated information system. For this purpose, a survey was developed and sent to 215 Saudi firms that had implemented an integrated information system. A hundred and two valid responses were received. Partial least squares structural equation modeling was utilized for the data analysis and hypothesis testing. The findings confirmed that organizational structure, prospectors’ strategy, information system quality, and management support significantly influence the internal control system for the study sample. The finding also supports the role of an information system as a moderator variable in the relationship between internal control and organizational performance. Additionally, the study elucidates the importance of information system maturity for information system quality.
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