Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

The Relationship between Information System–Based Strategic Management and Strategic Flexibility: The Mediating Role of Decision-Making Performance in Islamic Environments

Articles in Press

Document Type : Original Article

Author
Hossein Rajabdorri
FUMS
10.22034/aafie.2025.490935.1058
Abstract
This study investigates the relationship between information system–based strategic management and strategic flexibility, considering the mediating role of decision-making performance in Islamic contexts. The research population included financial managers and employees in the public and private sectors of Fars and Hormozgan provinces, and data were collected from 238 respondents using a convenience sampling method. The results indicate that information system–based strategic management has a positive and significant relationship with both strategic flexibility and decision-making performance, and that decision-making performance also shows a positive and significant relationship with strategic flexibility, confirming its mediating role. Overall, the findings suggest that enhancing decision-making performance strengthens the positive link between information system–based strategic management and strategic flexibility, offering valuable insights for managers in Islamic organizations to design intelligent decision-making systems, enhance strategic flexibility, and align managerial practices with religious values.
Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Articles in Press, Accepted Manuscript
Available Online from 15 November 2025

  • Receive Date 26 November 2024
  • Revise Date 13 July 2025
  • Accept Date 15 November 2025
  • Publish Date 15 November 2025