The impact of organizational structure on the quality of management accounting information: An exploratory study in Iraq
Laith Noman Hassoon
The objective of the study was to examine the effects of modifications in the Organizational Structure (OS) on the Quality of Management Accounting Information (QMAI) in Iraqi industrial enterprises. The company's organizational structure was delineated based on four dimensions: specialization, complexity, formality, and centralization. Similarly, the quality of management accounting information was assessed using four dimensions: breadth, timeliness, aggregation, and integration. The study objectives were accomplished and the hypotheses were tested using the descriptive-analytical approach. The research focused on the industrial sector in Iraq and included participants from two distinct communities: academia and professionals. A survey was created and administered to a group of accounting experts at Tikrit University, along with a few accountants employed in Iraqi industrial firms. There were a total of 77 questionnaires that were recovered and considered valid for analysis. The study found that the level of formality in the organizational structure had the most significant influence on improving the quality of management accounting information. This was followed by the complexity of the organizational structure, then specialization, and finally, the centralization of the organizational structure, which had the least impact on the quality of management accounting information.
Laith Noman Hassoon. The impact of organizational structure on the quality of management accounting information: An exploratory study in Iraq. Int J Foreign Trade Int Bus 2024;6(1):24-33. DOI: 10.33545/26633140.2024.v6.i1a.99