The investigation of affecting factors on accounting information systems

Subject Areas : Management Accounting

زهره  حاجیها ¹ (ندارد)
ذوالفقار  پورعزیزی ² (ندارد)

Received: 2011-08-09 Accepted : 2011-12-22 Published : 2013-03-09

Keywords: Alignment, Accounting Information System, management knowledge, internal experts, external experts, size,

Abstract :

This study examines effective factors in accounting information systems (AIS)alignment and in the 81 companies in industries of food and beverage, sugar,materials and pharmaceutical listed in Tehran Stock Exchange. Strategic alignment isvery important in increasing company's performance, however, few studies have beenmade to investigate the factors that affect alignment, and therefore, in this study weaimed to identify different levels of AIS alignment in of Iranian companies and theninvestigated the factors that affect in this alignment. We defined AIS alignment asadoption between AIS requirements and AIS capacity. Using a questionnaire, datafrom 81 companies (include their financial and executive managers) was gathered onnineteen accounting information specifications for both requirements and capacity ofAIS. We applied moderation approach for fitness between these two items. Thencluster analysis was applied to categorize companies in two groups of aligned andunaligned. The study then investigated some factors that might be related to AISalignment. Findings indicate that AIS alignment was related to level of manager’saccounting and IT knowledge; usage of accounting and audit firms; and usage ofinternal IT staff. The company size is also related to AIS alignment.