Title: Impact of human resource skills on accounting information systems and financial reporting quality: empirical evidence

Authors: Mradul Bhardwaj; Mehul Miglani; Santosh Kumar Maurya; Ambu Sharma

Addresses: University School of Business, Chandigarh University, Mohali, Punjab 140413, India ' University School of Business, Chandigarh University, Mohali, Punjab 140413, India ' University School of Business, Chandigarh University, Mohali, Punjab 140413, India ' University School of Business, Chandigarh University, Mohali, Punjab 140413, India

Abstract: This research examines the role of human resource (HR) skills in accounting information systems (AIS) and financial reporting quality (FRQ) in Fortune 500 enterprises in India, highlighting the mediating role of the internal control system (ICS) between AIS and FRQ. This study used a descriptive and cross-sectional research approach to collect data through a survey adapted and fine-tuned from other studies. The survey instrument comprised 24 scale items to assess six variables relevant to HR skills, AIS, and FRQ. A purposive sampling procedure was used to select a group of 496 respondents: accountants, finance officers, and financial executives. The study results show that HR skills, management control, and data accuracy positively influence the AIS of Fortune 500 firms in India. In addition, AIS was found to positively and significantly influence ICS and FRQ. The findings also indicate that ICS played a significant intermediary role in improving FRQ by AIS.

Keywords: HR skills; accounting information systems; AIS; financial reporting quality; FRQ; management control; internal control system.

DOI: 10.1504/IJBPIM.2025.148366

International Journal of Business Process Integration and Management, 2025 Vol.12 No.3, pp.250 - 262

Received: 23 Feb 2025
Accepted: 25 Apr 2025
Published online: 02 Sep 2025 *

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