Meybod University Strategic Management Accounting 3092-6890 3 1 2026 03 21 The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises 74 93 239139 10.22034/smajournal.2026.557332.1201 FA Seyedehkobra Mirhoseini Baghdashti Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran. 0009-0005-9970-6410 Hamid Babaei Meybodi Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran. 0000-0002-3063-4501 Journal Article 2025 11 03 This study aims to examine the relationship among the role of female managers, the quality of accounting information systems, financial reporting quality, and the non-financial performance of SMEs. This research is developmental in purpose and descriptive–survey in method, and it falls within the category of correlational studies. The statistical population includes all employees of SMEs in Gilan Province (13,000 individuals across 742 companies). Using the Morgan table, a sample size of 346 participants was determined. Data were collected using a standardized questionnaire adapted from Monteiro et al. (2024) and analyzed through structural equation modeling techniques. The findings indicate a significant relationship between female managers and the quality of accounting information systems (P<0.05). There is also a significant relationship between female managers and financial reporting quality (P<0.05). Furthermore, a significant relationship exists between the quality of accounting information systems and financial reporting quality (P<0.05). Financial reporting quality significantly affects information usefulness (P<0.05), and information usefulness significantly influences non-financial performance (P<0.05). Additionally, financial reporting quality has a direct significant relationship with non-financial performance (P<0.05). Overall, the results reveal that the presence of female managers can lead to improved non-financial performance of SMEs by enhancing the quality of accounting information systems and financial reporting. This study aims to examine the relationship among the role of female managers, the quality of accounting information systems, financial reporting quality, and the non-financial performance of SMEs. This research is developmental in purpose and descriptive–survey in method, and it falls within the category of correlational studies. The statistical population includes all employees of SMEs in Gilan Province (13,000 individuals across 742 companies). Using the Morgan table, a sample size of 346 participants was determined. Data were collected using a standardized questionnaire adapted from Monteiro et al. (2024) and analyzed through structural equation modeling techniques. The findings indicate a significant relationship between female managers and the quality of accounting information systems (P<0.05). There is also a significant relationship between female managers and financial reporting quality (P<0.05). Furthermore, a significant relationship exists between the quality of accounting information systems and financial reporting quality (P<0.05). Financial reporting quality significantly affects information usefulness (P<0.05), and information usefulness significantly influences non-financial performance (P<0.05). Additionally, financial reporting quality has a direct significant relationship with non-financial performance (P<0.05). Overall, the results reveal that the presence of female managers can lead to improved non-financial performance of SMEs by enhancing the quality of accounting information systems and financial reporting. https://www.smajournal.ir/article_239139_1f58db098b61ec15073cfe53ff83f00a.pdf