Investigation of diagnois of Iran Accountant society of REA in eduation of Accounting systems in Universites

Subject Areas : Management Accounting

Kambiz Forghandoost Haghighi ¹ , Mehri Gharaat ²

1 - نویسنده اصلی و مسئول مکاتبات
2 - ندارد

Received: 2009-03-12 Accepted : 2009-05-13 Published : 2009-03-21

Keywords:

Abstract :

These days Internet, E-Commerce and Information systems play a major role inenterprises. If enterprises are not equipped with suitable Information Systems, theywill not be able to participate in the world competitive markets and survive in them.Hence the REA information system is known as the one that has this ability, whilethis model can be used in setting standards for data transmission between enterprises,it is widely used in teaching accounting information systems as well.There are seven hypotheses in this research, six of which were about hurdle thatcause not to identify REA in Iran. Seven hypotheses were put forth in this research, insix of which six different causes for REA's lack of identification were discussed:∗ lack of sufficient scientific sources for introducing the REA∗ not using REA in teaching AIS∗ sufficing to existing information systems∗ lack of attention to integrated information systems∗ not using Internet to do trades∗ lack of attention to the supply chain in enterprises.In the seventh hypothesis; however, using the REA pattern in teaching AIS wasdiscussed for a better understanding of the students.The research was done between university professors, auditors and financialmanagers of different companies. The questions in the questionnaire included fivechoices and they were measured by Likert scale.SPSS, version 14, was used to analyze the statistics and the analysis of these datahas been done through the nonparametric chi square (χ 2 ), t-student and Fridman krelatedtests.During the analysis of the data, six of the hypotheses were approved. Only "lack ofattention to integrated information systems" was not accepted as a cause for lack ofidentification.It is hope, that this research will trigger such discussions and studies in academicassemblies as well as professional associations.