The Effect of Information Technology on the Quality of Accounting Information

Subject Areas : Business Strategy

Mohammad Hadi Khorashadi Zadeh ¹ , Amin Karkon ² , Hamid Golnari ³

1 - Department of Information Technology Management, Electronic Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Science and Research Branch of the South Khorasan, Islamic Azad University, Birjand, Iran
3 - Department of Accounting, Science and Research Branch of the South Khorasan, Islamic Azad University, Birjand, Iran

Received: 2015-01-09 Accepted : 2015-06-01 Published : 2017-07-01

Keywords: Information Technology, Information Quality, Accounting, Transfer Speed,

Abstract :

This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology some of the questions of the impact of information technology was standardized questionnaires and the questions were designed according to existing components. After the distribution and collection of questionnaires, data analysis and hypothesis testing using structural equation modeling Smart PLS2 and software measurement model and the structure was conducted in two parts. In the first part of the questionnaire technical characteristics including reliability, validity, convergent and divergent validity for PLS has been checked and in the second part, application no significant coefficients were used to examine the research hypotheses. The results showed that IT and its dimensions (timeliness, relevance, accuracy, adequacy, and the actual transfer rate) affect the quality of accounting information of listed companies in Tehran Stock Exchange influence.