Evaluation of Organizational Performance based on Accounting Information Security

Abstract

A study was conducted to examine the impact of the security of accounting information systems on the quality and management of information to evaluate organizational performance. Companies listed on the Iraq Stock Exchange were asked to complete a questionnaire. Sampling was the primary method of random sampling. A total of 336 survey questionnaires were distributed, but 316 correct answers were used in the review process, resulting in a 0.94 percent response rate. To verify the hypotheses, a general deductive and analytical description was derived using SPSS version 26. According to our empirical research, four critical situations exist in four key areas. First, information management (IM) and information quality (IQ) directly impact an organization's performance. Second, SMEs respond to the market's needs without a methodology or system. Using information effectively increases their competitive capability (financial performance, market share, innovation, customer satisfaction). Therefore, crucial to create a culture of efficient data, information management, and quality. A business's survival could also be adversely affected by rejecting innovation hypotheses in the medium term. Productivity is directly impacted by information management (IM) and quality of information (IQ). 36.5% of the results are explained by correlation. Hence, information can be viewed from many different perspectives: as the organization's final product, as a product created and used within the organization, as a corporate information product, or as a product originating from the environment.