The Effect of Social Relations on Trust Buildingupon Management Accounting Information Systems

Subject Areas : Ethics and accounting

Seyed hossein Ahmadi Langari ¹ , Ali Khozein ²

1 - PhD., Student, Accounting Department, Gorgan Branch, Islamic Azad University, Gorgan, Iran
2 - Assistant Professor, Department of Accounting, Aliabad Katool Branch, Islamic Azad University, Aliabad Katool, Iran

Received: 2022-04-26 Accepted : 2022-06-27 Published : 2022-09-23

Keywords:  Social Relations, Management Accounting Information Systems, trust building, Socialization,

Abstract :

Purpose: Reaching the highest level of information in order to increase the social level of trust upon management accounting information systems can be acquired using smart tools. The purpose of the present study is to review the effect of socialization objectives (fame and information back up), socialization policies (reward, common norms, and credit), and sociable people (Intimacy and common interests) in management accounting information systems. Methods: In order to study the relationship between the research variables, 3 hypotheses were proposed. After distributing a questionnaire among senior and junior managers of corporations in the industrial townships of Sari, 158 respondents completed that within a time period from January to February 2022. The data were analyzed using SPSS. Results: A significant relationship between socialization objectives in management accounting information system was rejected while it was confirmed that there is a significant relation between socialization policies and sociable people in management accounting information system. The results showed that policies and aspects of sociable people have a positive impact on their trust upon others' advice. Conclusions: Various classifications including synergy and replacement relation among subcategories of socialization trust on the advice of managers. Management accounting information system enables the managers to cooperate in mutual interaction with the workers who have common interests.

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