The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises

Document Type : Research

Authors
seyedehkobra mirhoseini baghdashti
hamid Babaei Meybodi
Department of Management, Faculty of Humanities, Meybod University, Meybod, Iran.
10.22034/smajournal.2026.557332.1201
Abstract
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.
Keywords
Keywords: Female managers
quality of accounting information system
quality of financial reporting
non-financial performance
Subjects
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Strategic Management Accounting
Volume 3, Issue 1 - Serial Number 1
Spring
Winter 2026
Pages 74-93