The purpose of this research is to investigate the mediating role of accounting information systems in the relationship between business strategy and company performance: a comparative study of MISSQM and ISO/IEC models. The current
research method is correlation. Managers of all companies admitted in Tehran Stock Exchange were selected as the study population, and among the companies admitted in Tehran Stock Exchange, a questionnaire was randomly distributed among 384 managers from non-financial companies active in 2022. For this purpose, a standardized or quantitative questionnaire was used and the survey questionnaire was distributed among senior managers, financial managers, chief accountants, quality control department managers. For the ISO/IEC model, the questionnaire was developed by the World Organization for Standardization and is provided in Haghighi Nasab and Masoumi’s (2013) research. For the MISSQM model, the scale used by Mahdavi's research (2016) was utilized to measure the quality of information
systems services. In order to measure and evaluate the organization's business strategy in this research, a questionnaire designed by Zareimetin et al. (2009) was employed. Finally, Hersey and Goldsmith questionnaire (2003) was used to measure organizational performance. The results of hypothesis analysis showed that there is a significant positive relationship between business strategy and accounting information systems and between accounting information systems and company performance. There is also a significant positive relationship between business strategy and company performance. Accounting information systems with the MISSQM and ISO/IEC models played a mediating role in the relationship between business strategy and company performance, and the mediating role of the Iso/IEC model is more robust in this relationship.