International Journal of Nonlinear Analysis and Applications
Presenting the model of factors affecting the implementation of the accounting information system in Tehran Stock Exchange Companies
Document Type : Research Paper
Authors
Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
Abstract
The main purpose of this study is to identify and present a model of factors affecting the accounting information system in Tehran Stock Exchange companies using a combined approach. The research is descriptive research and a combination of qualitative and quantitative methods has been used. Through structural equations, the researcher examined the research hypotheses in the form of model fit, the results showed that the infrastructure with the effect of 0.905, requirements and policy with 0.880, and transparency with 796, respectively. / 0, organizational arrangements with 0.619 and education and culture with 0.396 have an effect on the accounting information system in listed companies. To present the problems and challenges identified in the companies under study.
Keywords
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Volume 14, Issue 7
July 2023Pages 261-274
- Receive Date: 01 September 2021
- Revise Date: 20 March 2022
- Accept Date: 14 April 2022