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VOL. 7, ISSUE 3 (2025)
The moderating role of organisational culture in the relationship between accounting information system and internal audit quality: Evidence from Guyana’s manufacturing sector
Authors
Juvencinio Evander Sutherland
Abstract
The study examines the influence of Accounting Information Systems
(AIS) and Organizational Culture (OC) on Internal Audit Quality (IAQ), with a
focus on the mediating role of organizational culture. Grounded in Information
Theory, Resource-Based View (RBV), and Contingency Theory, the research adopts
a quantitative approach using structured questionnaires administered to
internal auditors and finance professionals across selected firms. Data were
analyzed using Statistical Package for Social Science v 23. The findings reveal
that AIS has a strong and statistically significant positive effect on IAQ (β =
0.780, p < 0.001), emphasizing the critical role of high-quality
financial systems in enhancing audit functions. Additionally, organizational
culture demonstrated a significant positive impact on IAQ, supporting RBV’s
assertion that culture is a strategic intangible asset that enhances internal
control mechanisms. Importantly, the study found that organizational culture
mediates the relationship between AIS and IAQ, underscoring the contingent
nature of technological effectiveness within specific organizational contexts.
These results provide theoretical and practical implications for audit
governance and the design of accounting systems.
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Pages:44-52
How to cite this article:
Juvencinio Evander Sutherland "The moderating role of organisational culture in the relationship between accounting information system and internal audit quality: Evidence from Guyana’s manufacturing sector". International Journal of Finance and Commerce, Vol 7, Issue 3, 2025, Pages 44-52
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