Investigating the relationship between digital accounting information systems and sustainable innovation of companies with emphasis on role of management ability and firms size

Ali Eftekhari¹ Mohammad Khatiri² Soheila torgheh³

1) Department of Accounting, Tak.c., Ialamic Azad University, Takestan, Iran.
2) Department of Accounting, Tak.c., Ialamic Azad University, Takestan, Iran.
3) Department of Accounting, Tak.c., Ialamic Azad University, Takestan, Iran.

IOI Code : AAHC-ABKGKC
Publication : National Conference on Management, Commercialization, Knowledge-Based Economy and Investment for Production(impeb.ir)
Abstract :
    Recent research in the fields of accounting and innovation has confirmed a robust and positive relationship between digital accounting information systems and sustainable innovation. However, this relationship is not a simple linear one; rather, it gains complexity through mediating mechanisms and by considering contextual factors. Digital accounting systems, by reducing costs, streamlining processes, accelerating data processing, and generating precise analytical information, provide the foundation for more intelligent and innovative decision-making. By offering both financial and non-financial information related to sustainability, these systems assist managers in identifying innovation opportunities and allocating resources optimally. Furthermore, this relationship is shaped not only directly but also through mediating pathways such as green servitization and the digital business ecosystem, as well as under the influence of factors like recoverable slack and organizational sustainability culture. Understanding these mechanisms is critical for managers and policymakers in designing effective strategies to leverage the capacities of digitalization in achieving sustainability goals. Given the importance of this subject, the present study aims to analyze and investigate the relationship between digital accounting information systems and corporate sustainable innovation, with an emphasis on the role of management capability and firm size. This research is quantitative in nature, applied in terms of purpose, and descriptive-survey in terms of data collection. Field and library methods were employed for data gathering. The primary instruments included questionnaires for quantitative data, observation for examining factual conditions, and note-taking for collecting secondary information. In the next step, in order to find answers to the research questions, 324 questionnaires were distributed, of which 287 were received and subsequently analyzed using SmartPLS software. The findings indicated that there is a positive and significant relationship between digital accounting information systems and corporate sustainable innovation. Furthermore, management capability did not moderate the relationship between digital accounting information systems and sustainable innovation, whereas firm size positively and significantly moderated the relationship between digital accounting information systems and corporate sustainable innovation.

Keywords : digital accounting information systems sustainable innovation management capability firm size