The Moderating Role of User Satisfaction on the Relationship between Accounting System Quality and Accounting Information Systems in large Iraqi Industrial Companies

The objective of the investigation was to determine the direct and indirect effects of the quality of accounting information system, which is represented by the information system, quality system, and service quality, on the quality of accounting information systems in large corporations with Iraqi ownership.To collect information about the users' satisfaction as a means of additional evaluation, a questionnaire was created, it was distributed to the population of interest, and 287 employees in large corporations in Iraq completed it.The equation of the structural model in this investigation is derived from the Smart Plus 4 programs' partial least squares program.The investigation generated a set of findings, one of which was which was that every model exhibited a direct, beneficial, and significant impact of the quality of accounting systems on the accounting information system, as well as a positive association between them.Despite the results demonstrating that the quality of the accounting system, as measured by information quality, system quality, and service quality, has a positive and significant indirect effect on accounting information systems, there is also a positive and significant indirect relationship between the quality of the accounting system and accounting information systems when user satisfaction is considered a factor in the process.The investigation revealed that there is a negative association between the quality of information and the accounting information system, and that information quality does not have a direct effect on the accounting information system.The investigation showed that information quality has no significant effect on accounting information systems with user satisfaction as a mediator, it also demonstrated that service quality, system quality, and user satisfaction have a direct positive impact on accounting information systems, and that the association between service quality and accounting information systems is positive.However, there is a beneficial indirect association between accounting information systems and the quality of the information.Since user satisfaction is considered a significant variable, and since there is a negative association between all of the previous variables and accounting information systems, the study also demonstrated that service quality, system quality, and user satisfaction have no significant impact on accounting information systems.