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

[1] N. Adibizadeh and S. Bani Fatemi Kashi, The role of companies success factors on the optimal choice of accounting information systems in PES, Quart. J. Comp. Stud. Financ. Manag. Account. 3 (2019), no. 4.
[2] M. Alnajjar, Impact of accounting information system on organizational performance: A study of small and mid-sized enterprises in UAE, Int. J. Account. Res. 4 (2016), no. 1, 1–7.
[3] R. Arab and M. Hosseinian, Investigating the effect of accounting information systems on organizational performance, Nat. Conf. New Account. Manag. Res. Third Millennium, 2017.
[4] M. Arefnezhad, M. Sobhani and T. Amirkhani, Explain the factors affecting the success of information systems, with emphasis on the role of organizational learning and organizational factors, J. Technol. Manag. 4 (2012), no. 13, 89–114.
[5] F. Azadivar, T. Truong and Y. Jiao, A decision support system for fisheries management using operations research and systems science approach, Expert Syst. Appl. 36 (2009), no. 2, 2971–2978.
[6] M.R. Bana Bafaroui, Investigating the efficiency of accounting information systems and its role in the efficiency of the company’s performance, Second Nat. Conf. Modern Account. Manag. Res. Third Millennium, Tehran, 2017.
[7] M.R. Bana Broubi, Evaluate the efficiency of accounting information systems and its role in the performance of the company, Second Nat. Conf. New Account. Manag. Res. Third Millennium, 2018.
[8] B. Bani Mahd, A.Yaqub Nejad and E. Vahidi Kia, Product competitiveness and cost of equity, Financ. Account. Audit Rres. 7 (2016), no. 26, 107–118.
[9] K. Beg, Impact of Accounting Information system on the financial performance of Selected FMCG companies, Asian J. Appl. Sci. Technol. 2 (2018), no. 3, 8–17.
[10] G.C. Biddle and G. Hilary, Accounting quality and firm-level capital investment, Account. Rev. 81 (2006), no. 5, 963–982.
[11] A. Darmansyah and T. Fitrijanti, The effect of application computer-based accounting information system (CBAIS) on the quality of accounting information and managerial performance of sugar industries in Indonesia, Int. J. Sci. Technol. Res. 4 (2015), no. 8, 349–354.
[12] P. Dechow, W. Ge and C. Schrand, Understanding earnings quality: A review of the proxies, their determinants and their consequences, J. Account. Econ. 50 (2010), no. (2-3), 344–401.
[13] N. Adibizadeh and S. Bani Fatemi Kashi, The role of companies’ success factors on the optimal choice of accounting information systems in PES, Quart. J. Comp. Stud. Financ. Manag. Account. 3 (2018), no. 4.
[14] R. Fitrios, Factors that influence accounting information system implementation and accounting information quality, Int. J. Sci. Technol. Res. 5 (2016), no. 4, 192–198.
[15] C. Fornell and D.F. Larcker, Evaluating structural equation models with unobservable variables and measurement error, J. Market. Res. 18 (1981), no. 1, 39—50.
[16] A. Frezzati, Analysis on information content of timeliness of accounting information tsing hua tong fang knowledge network, (2011), 244–275.
[17] R.R. Gamayuni, The effect of management accounting information system application on information quality and its implication on good government governance, Int. J. Sci. Technol. Res. 8 (2019).
[18] M. Hafij Ullah, J. Khonadakar and S. Fahim, Role of accounting information in strategic decision making in manufacturing industries in Bangladesh, Glob. J. Manag. Bus. Res.: D Account. Audit. 14 (2014), no. 1, 9–22.
[19] W. Hadid and M. Al-Sayed, Management accountants and strategic management accounting: The role of organizational culture and information systems, Manag. Account. Res. 50 (2021), 100725.
[20] R. Kanakriyah, The impact of accounting information systems on the banks success: Evidence from Jordan, Res. J. Finance Account. 8 (2017), no. 17, 1–14.
[21] R. Karimi, Investigating the effect of accounting information system in the decision-making process of managers, First Int. Conf. Manag. Account. Econ. Soc. Sci., 2015.  
[22] A. Khan, Impact of accounting information system on the organizational performance: A case study of Procter and gamble, Star Res. J. 5 (2017), no. 12, 26–30.
[23] M. Philosophers and C. Brotherhood, Investigating the effect of knowledge sharing behavior on organizational performance (Case study: Iranian Space Agency), Quart. J. Inf. Process. Manag. 32 (2016), no. 3.
[24] M.A. Mahmood, G.J. Mann and V. Zwass, Impacts of information technology investment on organizational performance, J. Manag. Inf. Syst. 16 (2000), no. 4, 3–10.
[25] M. Shawazi, Investigating the relationship between accounting information system and financial performance with regard to the mediating role of accounting process performance in social security organization of Yazd, Dissertation of Ardakan Azad University, 2017.
[26] S. Shuhidan, N. Mastuki and N. Wan Mohd, Accounting information system and decision useful information fit towards cost conscious strategy in Malaysian higher education institutions, Procedia Econ. Finance 13 (2015), no. 1, 885–895
[27] S.N. Soudani, The usefulness of an accounting information system for effective organizational performance, Int. J.  Finance 4 (2012), no. 5, 136–145.
[28] R. Tavallaei and M. Mohammadzadeh Alamdaey, Techniques and tools of research method in management, Tehran, Iran: Jahad-e Daneshgahi, Amirkabir University of Technology, 2017.
[29] W.Z.W. Zakaria, N. Ilias and N. Wahab, A survey on the impact of accounting information system on tasks efficiency: Evidence from Malaysian public sector agencies, Int. Rev. Manag. Market. 7 (2017), no. 1, 183-190.
Volume 14, Issue 7
July 2023
Pages 261-274
  • Receive Date: 01 September 2021
  • Revise Date: 20 March 2022
  • Accept Date: 14 April 2022