An Investigating the Modifying Role of Organizational Culture on the Relationship between Accounting Information Systems and Operating Performance of Small and Medium Enterprises (Case Study: Assaluyeh Special Zone Companies)

Company managers are trying to be able to strengthen accounting information systems according to the organizational culture and have a better role in the company's performance by making its information transparent; In this regard, it is effective that Van Dongs has dealt with this issue in 2020, and therefore, the researcher tries to test his issue and hypotheses in Iran; Therefore, the purpose of this article is to determine and investigate the moderating role of organizational culture on the relationship between accounting information system and operational performance of small and medium enterprises in Assaluyeh Special Zone. Research data were collected cross-sectionally in 2021 through a questionnaire. Organizational culture, accounting information systems and operational performance are the variables of this research. The statistical sample is selected according to Morgan table number 162 including managers, employees, accounting experts and financial specialists in these companies. The research method is descriptive-survey and is applied by SPSS software version 20 and data validity and reliability using Smirnov normality test and one-sample ttest. Findings The research shows that organizational culture has a moderating role on the relationship between accounting information system and operational performance of small and medium enterprises in Assaluyeh Special Zone.Therefore, the use of organizational culture indicators such as participation, instability, mission and adaptability can be useful in creating innovations, technologies and emerging technologies, in addition to influencing the relationship between the accounting information system and the operational performance of small and medium enterprises. Facilitate the registration of accounting information.