This study aims to analyze whether non-financial (NF) performance is influenced by the quality of accounting information system (AIS) and the quality/usefulness of financial information (FI) and whether this influence is more pronounced in companies managed by women. Data of 381 Portuguese companies were subjected to structural equations model analysis. The results reveal that (1) companies managed by women exhibit the highest quality in terms of AIS and FI, (2) the quality of the FI determines its usefulness in the decision-making process, and (3) quality and usefulness of the FI has a significant impact on NF performance. Within the framework of contingency theory, the research provides empirical evidence that the NF performance of Portuguese firms is associated with the presence of women in management, as they enhance the quality of financial reporting, essential for the success of any organization. This research is pertinent for accounting and management professionals, as it underscores the importance of quality financial reporting for the survival and growth of companies, while also emphasizing the significance of gender diversity in company management. © 2021 Published by Elsevier Inc. All rights reserved.

中文翻译：

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将会计信息系统和财务报告的质量与非财务绩效联系起来：女性管理者的角色


本研究旨在分析非财务（NF）绩效是否受到会计信息系统（AIS）质量和财务信息（FI）质量/有用性的影响，以及这种影响是否在女性管理的公司中更为明显。对381家葡萄牙公司的数据进行了结构方程模型分析。结果显示，(1) 由女性管理的公司在 AIS 和 FI 方面表现出最高质量，(2) FI 的质量决定了其在决策过程中的有用性，(3) FI 的质量和有用性对 NF 性能有显着影响。在权变理论的框架内，该研究提供了经验证据，证明葡萄牙公司的 NF 绩效与管理层中女性的存在有关，因为她们提高了财务报告的质量，这对任何组织的成功都至关重要。这项研究与会计和管理专业人士相关，因为它强调了高质量的财务报告对公司生存和发展的重要性，同时也强调了公司管理中性别多样性的重要性。 © 2021 由爱思唯尔公司出版。保留所有权利。