Examining the perceptions of executives regarding accounting information system (AIS). Evidence from listed companies in Saudi stock exchange (TADAWUL).

Abstract

The present study was conducted to investigate the effect of accounting information system (AIS) on the firm performance of selected companies listed in Tadawul, the stock exchange of Kingdom of Saudi Arabia (KSA). Data was collected through a self-administered online questionnaire during 2022 from 180 executives working at different levels in selected companies. The sample size of the study included 51 listed companies from different sectors. Corporate governance, customer satisfaction, and profitability were the proxy variables used to determine firm performance. The relationship among the variables was subsequently tested by multiple regression. The outcomes exhibited the positive relationships among them.