Accounting information system

Open Access Article

1 - Investigating the impact of strategic management accounting on the performance of the accounting information system with the role of moderator of the requirements of the corporate governance system
Hassan Kordani Mehdi Khalil pour javad ramezani Seyed Javad Ebrahimian Ali Fallah

In the last decade, strategic management accounting practices have attracted considerable attention from academics and business organizations; Strategic management accounting as a forward-looking mechanism seeks to identify and analyze management its cost structure and More

In the last decade, strategic management accounting practices have attracted considerable attention from academics and business organizations; Strategic management accounting as a forward-looking mechanism seeks to identify and analyze management its cost structure and competitors' costs, as well as monitoring the strategic position of the company and the position of competitors, which in In the meantime, various tools including the accounting information system can play an important role in the integration, clarification and strategic alignment in the company and with the help of the requirements of the management system which is a governance and management approach in the company, facilitate this important and to speed up The main goal of this research was to investigate the impact of strategic management accounting on the performance of the accounting information system with the role of moderating the requirements of the aforementioned corporate governance system. In order to achieve this goal, which is descriptive from the point of view of the data collection method and practical from the point of view of the result, by using a questionnaire that after the validation of the implementation and survey of 155 managers and experts active in Tehran stock exchange companies. Action was taken. The results of the research showed that the components of monitoring environmental factors, analysis of competitors, strategic planning and strategic evaluation have a positive and significant effect on the performance of the accounting information system with the role of moderator of the requirements of the corporate governance system. Manuscript profile

Open Access Article

2 - Accounting information systems from the perspective of system dynamics in the structure of knowledge
bahareh bani talebi

Success in shaping the future requires an understanding of the causes of changes in the structures and relationships that cause changes in the past and future developments to use it to build structures and relationships that systematic changes in economic and social sys More

Success in shaping the future requires an understanding of the causes of changes in the structures and relationships that cause changes in the past and future developments to use it to build structures and relationships that systematic changes in economic and social systems created by the identification. Knowledge of system dynamics, from which to identify, understand and analyze the behavior and movements of the system components can be simple and complex modeling issues and changes resulting from the interaction of variables and identify their future behavior in different time periods under review. Accounting information system of the most important determinants of performance management and information systems in institutions in a decision-making process is And a function of context, it is available and individual variables, the difference in the decision-making suggests that the environment can influence the decision-makers on how to interpret And to reduce the negative effects and worrisome due to its adverse consequences in any organization, needs Identify, understand and analyze the behavior and movements of the system components of system dynamics is to help structure To take advantage of simple and complex issues were discussed and resolved. Accordingly, for the first time, in this paper, to introduce and explain the system dynamics, dynamic system components and how to interact and communicate dynamics of the system and its components in the accounting system from the perspective of knowledge. Manuscript profile

Open Access Article

3 - survey and rank the impact the success accounting information systems& nhabrshakhs usefulness and effectiveness of the DEMATEL mode
Hamed Hosseyni Rad Amir Bayat Tork Mir Feaz Fallah Shams

Accounting information system as a subset information technology has been widely used because the acceleration of economic and social development of the communities However, the growth of productivity and efficiency of the financial and economic activities have focused More

Accounting information system as a subset information technology has been widely used because the acceleration of economic and social development of the communities However, the growth of productivity and efficiency of the financial and economic activities have focused special attention to this issue For this reason and because of the problems caused by lack of knowledge The dimensions of this type of system and non-tangible damage for the lack of attention to the financial and accounting firms And the sensitivity of the directors and the beneficiaries, in this study we tried to assess the dimensions And factors influencing the success of their accounting information system. The effectiveness of any system of accounting information in order to effect a beneficial impact on the success of the system parameters, we rank According to the results of this study were that the Personnel, procedures, and guidelines, data and software has the greatest impact on the success of accounting information systems have been introduced. Manuscript profile

Open Access Article

4 - An analysis of accounting software based on accounting information systems (AIS) (case study: companies based on zanjan province)
دکتر مهرداد علیپور حسین بدیعی مرتضی رمضانی

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 More

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. Manuscript profile

Open Access Article

5 - Relationship developed financial reporting (XBRL) with qualititive features by accounting information from the perspective of stock exchange
دکتر هاشم نیکومرام ناصر شکاری

this paper with purposes, such as examination of relation XBRL with specialquality of accounting information, recognition and identify XBRL and usage that inaccounting description and offer how works XBRL and analysis of benefits andblemishes XBRL as a relations XBRL wi More

this paper with purposes, such as examination of relation XBRL with specialquality of accounting information, recognition and identify XBRL and usage that inaccounting description and offer how works XBRL and analysis of benefits andblemishes XBRL as a relations XBRL with special quality of accountinginformation from approach of superior accountants on accepted companies in TehranStock Exchange was formed .through 479 accepted companies in Tehran StockExchange in the second half of 1388 on error 0/1 and the Cochran method, that shouldbe taken about 85 samples, so to display the questionnaire method and the possiblerandom without replacement, was distributed. Evaluate research hypothesis at thelevel of agreement from the table confidence 0.95 were used. The results revealed theapproved XBRL relationship with each variable being related, reliability andcomparability of accounting information was. Also evaluate variables in terms ofresearch priorities of the Friedman Statistic SPSS software was used were identifiedbetween variables in terms of research priorities are different. Manuscript profile

Open Access Article

6 - The investigation of affecting factors on accounting information systems
زهره حاجیها ذوالفقار پورعزیزی

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 comp More

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. Manuscript profile

Open Access Article

7 - The Interaction Effects of Management Accounting Information Systems on Production Performance in Pluralist and individualism organization
Donya Ahadian Poor Parvin Parvin Norozi

Introduction and main purpose: Culture is one of the factors in the use of management accounting information and decision-making executives, because in different cultures, how learning and thinking of people is different, so considering of cultural differences can be he More

Introduction and main purpose: Culture is one of the factors in the use of management accounting information and decision-making executives, because in different cultures, how learning and thinking of people is different, so considering of cultural differences can be help to make efficient accounting management information systems for helping management decision making. Methodology: This study examined the simple and interactive impact of culture (in two dimensions individualism and pluralism), the level of information provided by management accounting information systems and advanced manufactured technology on production performance.in companies listed on Tehran Stock Exchange in the period 2015-2016. Results: The results of a survey reveal that a simple effects of management accounting information, culture and advanced manufactured technology on the performance of production confirmed, but in pluralistic communities progress of manufactured technology and non – financial performance, Advanced cost management has significant and negative effect on the performance of production and in the both of communities (pluralistic or individualistic) progress of manufactured technology and financial performance, traditional cost management has significant and negative effect on the performance of production, may be one of the reasons for these result is the national culture with a lot of uncertainty.  Manuscript profile

Open Access Article

8 - The Effect of Social Relations on Trust Building upon Management Accounting Information Systems
Seyed hossein Ahmadi Langari Ali Khozein

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 More

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. Manuscript profile

Open Access Article

9 - A Combined Model for Prediction of Financial Software Learning Rate based on the Accounting Students’ Characteristics
Bahareh Banitalebi Dehkordi Hamed Samarghandi Sara Hosseinzadeh Kassani Hamidreza malekhossini

10.22034/amfa.2021.1941089.1635

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Open Access Article

10 - The Effects of Information System Integration on Financial Performance Mediated by Cost Performance and Quality Performance: An SEM-based Analysis
Mostafa Sadeghnia Mohammad Hosein Setayesh

10.30495/jsm.2021.678902

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Open Access Article

11 - Investigating the relation of the accounting information system and productivity of service organizations according to Dematel method
Javad Mirzai Nasirabad Soleyman Iranzadeh Mohammad Tagi hoshvand

The present paper was a descriptive-applied research. The mainobjective of the study was to investigate the relation of the accountinginformation system and productivity of service organizations accordingto Dematel method. The statistical population included 140 employe More

The present paper was a descriptive-applied research. The mainobjective of the study was to investigate the relation of the accountinginformation system and productivity of service organizations accordingto Dematel method. The statistical population included 140 employees ofthe accounting department and financial institutions of Police Serviceplus 10 in East Azerbaijan province. Using Morgan’s table the samplesize was 102 employees. The study was done in the first half of 2016.Integrating the accounting information system with effective factors onproductivity and using paire comparisons among them the amount ofeach accounting information factors considering the productivity factorsin the success of the system were ranked. The results showed that datacriteria, personnels, procedures and guidelines and the software were inthe mid-positive which was related to the causal factors. The factorsaffecting the productivity were personnels dimension 42%; software 23%and the data, procedures were the last in order respectively. Manuscript profile

Open Access Article

12 - Investigating the Effect of the Processing Capacity of Accounting Information Systems on the Organizational Performance of Bonab Shahin Steel Complex
Ramin Hajijabbari Sohrab Yazdani Esmaeil Dadashi Khass

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 More

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. Manuscript profile

Open Access Article

13 - Effects of Management Accounting Information Systems Based on Decision Support and Business Intelligence on Entities Financial Performance
F. Rahnama roodposhti H. Nikoomaram M. Mahmoodi

Manuscript profile

Open Access Article

14 - Identifying and explaining effective indicators in choosing financial software packages
abbas ghodratpanah Esfandiar Malekian yahya kamyabi

10.30495/fed.2023.702184

AbstractSelecting the appropriate accounting software has become an important issue for many organizations. In such a way that organizations have requested to use consulting services in choosing the right software package; Because the wrong choice might lead to major fi More

AbstractSelecting the appropriate accounting software has become an important issue for many organizations. In such a way that organizations have requested to use consulting services in choosing the right software package; Because the wrong choice might lead to major financial losses. Indicators affecting the selection of accounting software should be considered before preparing the software. Facing with such an important decision, accountants, managers, and professional consultants all need indicators to rank these software packages to free them from subjective decision-making. The purpose of this article is to identify and explain the main factors that the organization should consider in its decision to choose the right software. Using Delphi method, the research questionnaire has been subjected to experts' opinions. These indicators are categorized in the form of two dimensions and ten components. These two dimensions are the features of the accounting software and the characteristics of the software vendor. The results of the research show that the three components of software reliability, technology and security from the aspect of accounting software features, as well as two components of software maintenance and upgrading, and the reputation of the software vendor from the aspect of the characteristics of the software vendor have the greatest impact on choosing the right software. Manuscript profile

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