دراسة و اختبار خصائص معلومات نظم التكاليف المتطورة و تأثيرها على العبء الزائد للمعلومات : دليل من الشركات العاملة في مصر

Abstract EN

The aim of this study is to conduct an empirical analysis among Egyptian firms to enhance the understanding of the impact of sophisticated costing systems on the characteristics of cost information in terms of the quantity and quality of information and the reflection of these characteristics on information overload.

Data were collected based on a survey from a sample of 148 users of cost system information, and analysed using Partial Least Squares (PLS) Structural Equation Modeling.

The empirical results show that sophisticated costing systems have a significant positive effect on information quality and does not affect the quantity of information.

Information quality is also has a significant negative effect on information overload, while information quantity has a significant positive effect on information overload.

The findings of the additional analysis show a direct significant negative impact of sophisticated costing systems on information overload, and the information quality partially mediate this relationship.

This results could encourage firms to apply the sophisticated costing systems as a result of their positive effect on information quality and negative effect on information overload.