Do the Dimensions of Organizational Culture Have the Power to Improve the Accounting Information System Quality?

Lăcramioara Mansour (), Elena Cerasela Spătariu and Cristina Elena Georgescu
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Lăcramioara Mansour: Bucharest University of Economic Studies
Elena Cerasela Spătariu: Ovidius University of Constanta
Cristina Elena Georgescu: Ovidius University of Constanta

A chapter in Leading Change in Disruptive Times, 2026, pp 375-388 from Springer

Abstract: Abstract Due to the major impact of organizational culture on the entire activity, contemporary management is increasingly focused on developing open, strong and innovative cultures, which also influences the quality of information systems. Having a multidimensional nature, the accounting information system requires a detailed analysis through the lens of organizational factors. This research examines the relationship between organizational impact and the quality of the accounting information system, starting from the hypothesis that the dimensions of organizational culture – mission, involvement, consistency and adaptability – influence the perception of its quality. The hypotheses were tested through a quantitative analysis, using a questionnaire and regression models. The results show that all correlations between organizational variables and the quality of the accounting information system are weak, but negative. This suggests that, as organizations become more structured, the perception of the quality of the accounting information system decreases slightly, possibly due to the rigidity of processes and the reduced adaptability of the system to user needs. The significant relationships identified in the case of the dimensions “mission” and “consistency” confirm this trend. This paper complements the specialized literature by proposing a successful model for improving accounting information system quality through organizational dimensions.

Keywords: accounting information system; organizational culture; quality (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-19276-9_27

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DOI: 10.1007/978-3-032-19276-9_27

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