Explaining the Mediating Role of Risk Management in the Impact of Modern Accounting Information Systems on Bank Managers’ Decision-Making and Bank Performance: A Structural Equation Modeling Approach

Abstract

The aim of the present study was to explain the mediating role of risk management in the impact of modern accounting information systems on managers’ decision-making and the performance of banks. This research is quantitative in terms of data type and descriptive-correlational in nature. The statistical population included all branch managers of banks listed on the Iranian capital market and stock exchange. Using the minimum sample size calculation method for confirmatory factor analysis and the multistage cluster random sampling method, a sample of 236 managers was selected. Data were collected using researcher-made questionnaires, whose validity was examined through content and construct validity, and reliability was assessed using Cronbach’s alpha and composite reliability coefficients. The results indicated that the instruments were valid and reliable. Data analysis methods included statistical description (demographic characteristics and research variable description) and statistical analysis (confirmatory factor analysis and one-sample t-test) using SPSS Version 27 and SmartPLS Version 3 software. Findings showed that modern accounting information systems in banks have an impact on the decision-making processes of bank managers and the performance of banks. Furthermore, risk management plays a mediating role in the influence of modern accounting information systems on managers’ decision-making and overall bank performance.