An assessment effect of management accounting information system based on decision support and business intelligence in stock exchange companies

Subject Areas : Management Accounting

هاشم نیکومرام ¹ , محمد محمودی ²

1 - ندارد
2 - ندارد

Received: 2011-08-29 Accepted : 2011-12-16 Published : 2012-09-10

Keywords: Management accounting informat, decision support, Business&#x0D, &#x0D, intelligence,

Abstract :

In this paper, we studied and reviewed the literature and library to provide managementaccounting information system model based on business intelligence and decision support onspecifications in the form of four groups, including communications and Inference, alarmsystems and donor reporting, analysis tools and effective decision. Using a writtenquestionnaire to collect opinions of financial managers in Tehran Stock Exchange companiesabout accounting information systems based on management decision support, businessintelligence and decision variables in their economic units, including being timely, desiredefficiency returns, risk acceptance and environmental conditions during the year 1389. Thequestionnaires according to our sample test sent.Results of nonparametric regression, rankspearmen correlation coefficient shows a more component based on management accountinginformation system and decision support ,business intelligence systems including thecommunications and Inference, alarm systems and donor reporting, analysis tools andeffective decision, not significantly correlated with decision variables but, associated withsome components such as the use of backward &forward Reasoning ,optimization based onthe desired efficiency returns,ahead after it, the use of group decision making andsummarization with the risk acceptance decision-making process and the use of agent, visualgraphs, summarization, group decision making with decision-making process based onenvironmental conditions correlated to the level of 95 percent. Therefore, decision-makingprocess based on desired efficiency returns, risk acceptance and environmental conditions ofthe components including backward &forward Reasoning, optimization, decision-makinggroup, summarization, and agent, visual graphs, and group decision making in is suggested