The Mediating Role of Accounting Information Systems between Organizational Culture and Organizational Performance

The purpose of this study is to examine the mediator role of Accounting Information Systems (AIS) between organizational Culture (OC) and Organizational Performance (OP) in Small and Medium Enterprises (SMEs). This study surveyed SMEs employees in Iraq, which were selected using the convenience sample technique. The data were tested for validity and reliability, and finally, 212 valid questionnaires were analyzed using Smart-PLS. The results indicated that the AIS mediated the relationship between OC and OP, while OC and AIS significantly impacted OP. This study also found a significant impact of OC on AIS. The SME managers and owners should pay more attention to the importance of AIS and develop the culture that will lead to implementing the AIS to enhance OP. Overall, the study enriches the body of knowledge and extant literature by examining the OC, AIS and OP among SMEs in developing countries, particularly Iraq.