An analysis of accounting software based on accounting information systems (AIS) (case study: companies based on zanjan province)

Subject Areas : Management Accounting

دکتر مهرداد علیپور ¹ , حسین بدیعی ² , مرتضی رمضانی ³

1 - ندارد
2 - نویسنده مسئول و طرف مکاتبه
3 - ندارد

Received: 2010-11-29 Accepted : 2011-03-06 Published : 2010-12-22

Keywords: accounting information systems, Accounting Softwares, activity, Number of human resources, Analysis,

Abstract :

Accounting software has been used as one of the parameters of accountinginformation systems in companies. As such, a study of whether exist maincharacteristics of AIS in these software or not, is the main interest of this article. Anaccounting information system should have features such as compatibility, flexibility,internal control, general characteristics, training, and reporting structure. The above –mentioned characteristics can be considered as main variables of this study withregard to their impact on. Dependent variable – accounting software.These variables have been selected and a six-hypothesis of research have beenanalyzed. Research method in this article is descriptive – survey and is completelyapplied one. The basis of data gathering consists of primary inputs and secondaryinputs by making use of questionnairs, interviews and documented inputs, derivedfrom traditional and digital libraries. Statistical societies in this study are zanjanbasedbusiness, service and merchandising companies. The sampling method israndom quota sampling which derives from Cochran Formula by using size of sample.Descriptive and inferential statistics have been used for information analysis. Fordescriptive statistics, general characteristics of sample (sex, age, work experience,discipline, kind of activity and the number of human resources) have been described.For inferential statistics by using one- sample T-test and kroskal valis the significancehas been defined. With regard to indentifying the extent of influence of some usedvariables in case companies. All of them except reporting structure have beencharacterized as suitable AIS. All hypotheses indicate that compatibility and controlhave nothing to do with companies' activity and flexibility in the number of humanresources.