High Performance Work Systems and Innovation Performance Through Knowledge Sharing and Organizational Learning Culture

Abstract

This study aimed to identify the impact of the efficiency and effectiveness of electronic accounting information systems on financial performance evaluation at Mellitah Oil & Gas Company. To achieve the study objectives, a descriptive-analytical approach was adopted. A questionnaire was designed as the primary data collection tool and distributed to a purposive sample of (55) individuals, including financial managers, department heads, internal auditors, and financial staff. Data were statistically processed using the (SPSS) software.
The study reached several key findings, most notably: There is a statistically significant impact of the efficiency of electronic accounting information systems on financial performance evaluation, with an impact rate of (66.3%). Additionally, a significant impact was found for the effectiveness of these systems at a rate of (61.6%). Results showed that the company's accounting system effectively contributes to providing accurate, secure, and immediate outputs, reducing bias in evaluating administrative units' performance and supporting financial decision-making.
The study recommended: enhancing predictive analysis tools within the accounting system, continuously training financial personnel on the latest software technologies, and deepening electronic integration between all production departments and warehouses to ensure real-time cost control.