Mediating Effect of Accounting Information System on Corporate Governance and Firm Performance

Abstract

The technological environment is changing day by day and effects worldwide
economies but the major one was the developed economies. This research investigates
the scope to which corporate governance has an impact on firm performance and
examines the role of information accounting system as a mediator. The data was
collected through structured question from Pakistani firms located in Rawalpindi,
Islamabad and Lahore. The findings of the study indicated that accounting information
system mediate the linkage between corporate governance and firm performance and
also described that organizations should implement the accounting information system
as a tool to improve the firm performance. This research is beneficial for corporate
governance to make effort in order to provide benefits to internal as well as external
stakeholders. This study also suggests that future research can be conduct with the
moderation effects of the organizational culture.