The impact of accounting information system on internal audit quality: mediating role of organizational culture
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Date
2023
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KNUST
Abstract
The primary purpose of this research was aimed to investigate the regulating function of organizational culture on the relationship between Accounting Information Systems and the Internal Audit Quality in Ghanaian manufacturing firms. A descriptive cross-section of the population was analyzed using inferential statistics for this research. Manufacturing firms in Accra where the Organizational Culture is of the investigation since the researcher wanted to include people who knew about accounting information systems, internal audit functions, and the culture of manufacturing firms. A purposive sampling technique was used to select finance officers, internal auditors, operations officers, and general managers of manufacturing companies in Accra. The research included 384 different factories in Accra. A structural equation model was utilized to test the hypotheses (SmartPLS 4). As a means of providing an overall glance at the information, descriptive statistics were used. From the findings, Internal Audit Quality was proven to be significantly affected when Accounting Information Systems was used. The end product also shows that an Organizational Culture considerably improves Internal Audit Quality and mediates the connection between Accounting Information Systems and the Internal Audit Quality. Increasing the usage of Accounting Information Systems and a culture of responsibility on the quality of internal audits in manufacturing organizations was shown to have a direct effect. Companies need to put a premium on cultivating a culture that encourages workers to take pride in their job, fosters a feeling of belonging inside the company, and places a premium on teamwork in service of shared objectives for which everyone feels responsible.
Description
A thesis submitted to the department of accounting and finance college of humanities and social sciences in partial fulfilment of the requirements for the degree of master of science in accounting and finance.