The impact of information systems and non-financial information on company success

This study aims to develop and evaluate a model that seeks measure the impact of Accounting Information System Quality, Internal Control Quality Non-Financial on company success (Decision-Making Success Performance). is empirically tested with data obtained from managers 381 Portuguese companies. We use structural equation modelling in analysis causal relationships between different constructs. The results show information control systems quality (accounting internal control) have direct an indirect Decision-Making Success. also indicate does not contribute directly Performance but contributes indirectly via exploratory variables prove be crucial for companies’ Performance, accounting its 62% variance. Previous research focuses primarily financial performance. first favourably transparency value-relevance non-financial and, consequently, business success.