Beyond Numbers: The Impact of Accounting Information Systems’ Quality on Organizational Performance: The Moderating Role of Organizational Culture

This study examines the impact of the quality of Accounting Information Systems (AIS) on organizational performance and the moderating role of organizational culture among listed companies in Sri Lanka. Although prior studies have reported a positive relationship between AIS quality and organizational performance, limited evidence exists regarding the influence of organizational culture in the Sri Lankan context. A quantitative, cross-sectional survey design was adopted, and primary data was collected from 177 accountants and IT professionals using a structured questionnaire. The data were analyzed using descriptive statistics, Pearson's correlation, multiple regression, and moderation analysis using IBM SPSS Statistics version 27. The findings reveal that AIS quality has a significant positive effect on organizational performance. Organizational culture also has significant positive effects on AIS quality and organizational performance and significantly moderates the relationship between AIS quality and organizational performance, with a negative moderating effect. The findings suggest that organizations should complement investments in high-quality AIS with organizational practices that promote effective system utilization and adaptability to maximize performance outcomes. This study contributes to the accounting information systems literature by providing empirical evidence from listed companies in Sri Lanka.