ISSN 2394-5125
 

Research Article 


CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT

Uvesh Husain.

Abstract
The current research aims to examine the influence of internal controls, including the 1) process control and 2) output control
on the corporate performance along with the mediation of accounting information systems between internal controls and
corporate performance. The current study further examines the moderating impact of policy-profession conflict on the
association between accounting information systems and corporate performance. The data collected from 459 middle-level
and top-level managers belonging to the manufacturing and service firms of Oman through a structured questionnaire is
analyzed to conclude hypotheses of the study. The structural equation modeling reveals that the process control, as well as
output control significantly enhances corporate performance. It is further found that these internal controls significantly
improve the accounting information system that, in turn, enhances the performance of the firm. Therefore, the accounting
information system is found to be a significant mediator between internal controls and corporate performance. However,
policy-profession conflict is not found to be a significant moderator between accounting information systems and corporate
performance. These findings are of great importance for the literature and practice due to the inclusion of new relationships
of the accounting information system, policy-profession conflict, and corporate performance, and its empirical evidence so,
the strategy makers and policymakers can realize that how the performance of firm/firms could be enhanced through
maintaining internal controls and accounting information system and managing policy-profession conflicts.

Key words: Internal controls, policy-profession conflict, accounting information system, corporate performance.


 
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Pubmed Style

Uvesh Husain. CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . JCR. 2020; 7(5): 2410-2420. doi:10.31838/jcr.07.05.407


Web Style

Uvesh Husain. CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . http://www.jcreview.com/?mno=134373 [Access: August 17, 2021]. doi:10.31838/jcr.07.05.407


AMA (American Medical Association) Style

Uvesh Husain. CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . JCR. 2020; 7(5): 2410-2420. doi:10.31838/jcr.07.05.407



Vancouver/ICMJE Style

Uvesh Husain. CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . JCR. (2020), [cited August 17, 2021]; 7(5): 2410-2420. doi:10.31838/jcr.07.05.407



Harvard Style

Uvesh Husain (2020) CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . JCR, 7 (5), 2410-2420. doi:10.31838/jcr.07.05.407



Turabian Style

Uvesh Husain. 2020. CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . Journal of Critical Reviews, 7 (5), 2410-2420. doi:10.31838/jcr.07.05.407



Chicago Style

Uvesh Husain. "CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT ." Journal of Critical Reviews 7 (2020), 2410-2420. doi:10.31838/jcr.07.05.407



MLA (The Modern Language Association) Style

Uvesh Husain. "CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT ." Journal of Critical Reviews 7.5 (2020), 2410-2420. Print. doi:10.31838/jcr.07.05.407



APA (American Psychological Association) Style

Uvesh Husain (2020) CORPORATE INTERNAL CONTROLS AND PERFORMANCE: ROLE OF ACCOUNTING INFORMATION SYSTEM AND POLICY CONFLICT . Journal of Critical Reviews, 7 (5), 2410-2420. doi:10.31838/jcr.07.05.407