Exploring the Interaction between Organizational Culture and Accounting Informational System Quality Under Technology: An Empirical Study

Abstract

The article illustrates the ways in which the design and operation of information accounting systems (AIS) are reshaped under the action of collective identity and institutional culture. The research is based on a qualitative case study established on theorizing and on empirical data obtained from data semi-structured interviews, given by accounting experts, auditors, university professors, bank managers and pursues the perception of professionals on how organizational culture influences the quality of accounting information as a component of the accounting information system in the digital technology era. The results showed the innovative effect of the organizational culture, through its role as a mediator of the accounting information system’ quality and the interactive relationship between this system and accounting information’ quality. DOI: https://doi.org/10.53486/dri2024.21; UDC: 005.73:[657:004.9]; JEL: M14, M40