Investigating the Effect of the Processing Capacity of Accounting Information Systems on the Organizational Performance of Bonab Shahin Steel Complex

Subject Areas : Business Management

Ramin  Hajijabbari ¹ (Academic Member (Instructor), Accounting Unit, Ajabshir, Islamic Azad University, Ajab shir, Iran)
Sohrab  Yazdani ² (Academic Member Assistant Professor, Department of Accounting, Ajabshir Branch, Islamic Azad University, Ajabshir, Iran)
Esmaeil  Dadashi Khass ³ (Faculty Member (Coach), Department of Gogon, Islamic Azad University, Gogon, Iran)

Received: 2011-12-10 Accepted : 2012-08-31 Published : 2013-02-19

Keywords: Organizational Performance, Accounting Information System (AIS), Availability of Financial Resources, Image and Client Loyalty,

Abstract :

The Goal of this paper is The Study of the effect of processing capacity of Accounting Information Systems on Shahin Bonab Steel Complex Organizational Performance. At This Research for measuring independent  Variable (Accounting Information System) was defined as in ten levels of Technology, Databases, Reporting, Control, Business operations, Events processing, Management decision making, Systems and operation development, Communications, Accounting and Auditing principles on the basis of the theory of Ulrich Glinass and for Measuring Dependent Variable (organizational performance) on the basis of Khandwalla’s theory was defined as including the availability of financial resources and image and clients loyalty  used and one main and two minor hypotheses were developed in this process the methodology of the research is a descriptive-survey kind. The statistical population of  this study are employee of the Shahin steel complex which were 40 people altogether. The research variables measuring tools are two questionnaires that before the analyticals of descriptive and data Performed by means of SPSS software and Validity and Reliabilities Studied and confirmed then the using of kolmogorov-Smirnov normality of data distribution studied. Since statistical data the deductive analytical the simple-liner regression analysis were used. The obtain findings the hypothesis studied and supported. The results of show Accounting information System on dimensions of organizational performance (availability of financial resources, Image and clients loyalty) effected and the effect of Accounting Information Systems on availability of financial resources more than clients loyalty. Finally on the base on research Findings, practical suggestions have been presented.

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