بررسی تأثیر قابلیت پردازش سیستم‌های اطلاعاتی حسابداری بر عملکرد سازمانی مجتمع فولاد شاهین بناب
محورهای موضوعی : مدیریت بازرگانیرامین حاجی جباری 1 , سهراب یزدانی 2 , اسماعیل داداشی خاص 3
1 - عضو هیأت علمی(مربی) گروه حسابداری ،واحد عجب شیر ،دانشگاه آزاد اسلامی، عجب شیر،ایران
2 - عضو هیأت علمی استادیار گروه حسابداری ،واحد عجب شیر ،دانشگاه آزاد اسلامی، عجب شیر،ایران
3 - عضو هیأت علمی(مربی) واحد گوگان ،دانشگاه آزاد اسلامی، گوگان ،ایران
کلید واژه: عملکرد سازمانی, سیستم اطلاعاتی حسابداری, قابلیت دسترسی به منابع مالی, تصور ذهنی و وفاداری مشتریان,
چکیده مقاله :
هدف کلی این مقاله بررسی تأثیر قابلیت پردازش سیستم های اطلاعاتی حسابداری بر عملکرد سازمانی مجتمع فولاد شاهین بناب می باشد. در این تحقیق برای اندازه گیری متغیر مستقل تحقیق (سیستم اطلاعاتی حسابداری) از چارچوب نظری آلریج گلیناس شامل ده مؤلفه؛ فن آوری، پایگاه داده ها، گزارشگری، کنترل، عملیات تجاری، پردازش رویدادها، تصمیم گیری مدیریت، توسعه عملیات و سیستم ها، ارتباطات و اصول حسابداری و حسابرسی و برای اندازه گیری متغیر وابسته (عملکرد سازمانی) از چارچوب نظری خاندوالا شامل قابلیت دسترسی به منابع مالی و تصور ذهنی و وفاداری مشتریان استفاده شده است. فرضیه های تحقیق شامل یک فرضیه اهم و دو فرضیه فرعی می باشد. این تحقیق از لحاظ هدف از نوع کاربردی و از لحاظ ماهیت و روش از نوع توصیفی- پیمایشی می باشد. جامعه آماری این پژوهش شامل کارکنان بخش اداری- مالی مجتمع فولاد شاهین بناب می باشند که با توجه به محدود بودن جامعه آماری، نمونه آماری40 نفر بود. ابزار سنجش متغیر های تحقیق، شامل دو پرسشنامه محقق ساخته می باشد که قبلاً پس از توزیع اولیه پرسشنامه ها داده های آنها وارد نرم افزار SPSS شده و روایی و پایایی آنها مورد مطالعه و تأیید قرار گرفته است و سپس با استفاده از آزمون کولموگروف- اسمیرونف؛ نرمال بودن توزیع داده ها در جامعه به تأیید رسیده و لذا جهت تحلیل استنباطی داده های جمع آوری شده از آزمون های آماری پارامتریک تحلیل رگرسیون خطی ساده استفاده گردیده است. با توجه به تحلیل داده ها و یافته های تحقیق، همه فرضیه های تحقیق مورد تأیید قرار گرفته است. نتایج نشان می دهد که سیستم اطلاعاتی حسابداری بر ابعاد عملکرد سازمانی (قابلیت دسترسی به منابع مالی، تصور ذهنی و وفاداری مشتریان) تأثیر دارد و میزان تأثیر سیستم اطلاعاتی حسابداری بر قابلیت دسترسی به منابع مالی، بیشتر از تأثیر آن بر تصور ذهنی و وفاداری مشتریان می باشد. نهایتاً بر اساس یافته های تحقیق پیشنهادهای کاربردی ارائه گردید.
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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Ali Ahmadi, A. R., & Ahmadvand, A.(2005). Application of Information Systems in the Organization. Tadbir Monthly, 21, (In Persian).
Arab Mazar Yazdi, M., & Khosravi, Y. (2007). Assessment of the Threat of Internal Control Threats in Computer-Based Accounting System Information Systems. Journal of Information Systems and Technology, 176, (In Persian).
Arrest, M., Jamshidian, M., & Novi, A. (2003). Investigating the Influence of Accounting Information System Characteristics on Improving the Decisionmaking of Managers: Case of Bahman Group. Journal of Accounting, 34, (In Persian).
Banaian, H. (2008). Designing the Information System for the Administrative and Financial Affairs of Universities (Case Study of the Financial Department of the University of the Persian Gulf). Journal of Management, Tehran: Shahid Beheshti University Press, 26, (In Persian).
Bayazi, A., Mohagher, A., Karimi Dastjerdi, D., & Moein Najafabadi, F. (2009). The Study of the Effect of Situational Variables on the Quality Management Practices and Performance of Excellence Organizations in Iran. Industrial Management Journal, 1(1), 125-138, (In Persian).
Boulianne, Emilio, (2007),"revisiting fit between accounting information systems design and performance with the analyzer strategic type ", international journal of accounting information systems, vol.8.
Corsi, Katia and Mancini, Daniela, (2010), The Impact of Law on Accounting InformationSystem: An Analysis of IAS/IFRS Adoption in Italian Companies, Management of the Interconnected World, pp: 483-491.
Ebrien, J. (2007). Management Information Systems. Translated by: A. Manian, Tehran: Negahe Danesh Publication, (In Persian).
Fakharian, A. (2005). Management Function and Accounting Information Systems. Tadbir Monthly, 58, (In Persian).
Gelinas, Ulric J., Sutton, Jr. Steve G. (2002), Accounting information Systems. Printed in the United States of America.
Gil-Padilla, Antonia M. and Toma´s F. Espino-Rodrı´guez, (2008), Strategic value and resources and capabilities of the information systems area and their impact on organizational performance in the hotel sector, TOURISM Review, vol.63.NO.3, pp.21-47.
Hemmatfar, M., & Koolivand, A. (2007). Accounting Information Systems. Tehran: Language Culture Publishing, (In Persian).
Omidvar, M. (2006). Typology of Information Systems. Journal of Accounting, (In Persian).
Mauldin E G, Ruchala L V. (1999),'' Towards a meta- theory of accounting Information systems, account, organ Soc: 24: 317- 31.
Noor azizi ismail, Malcolm king, (2005),"firm performance and accounting information systems alignment in Malaysian SMEs, international journal of accounting information systems, vol6.
Tabatabaei Nejad, M., & Sajjadi, H. (2003). Identifying the Barriers to Computer Information System Development in Khuzestan Province Manufacturing Companies. Journal of Accounting Studies, 2, Tehran: Publication of Allameh Tabatabaee University, (In Persian).
Vasarhelyi Miklos A., Alles, Michael G., (2008), the “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research, International Journal of Accounting Information Systems, Vol.9, pp: 227–239.
Wall, Friederike & Greiling, Dorothea, (2011), Accounting information for managerial decision-making in shareholder management versus stakeholder management, Rev Manag Sci, vol.5, pp: 91–135.
Yazdani, H. R. (2006). The Study of Interrelationship Between Components of Intellectual Capital (Human Capital, Structural Capital, Customer Capital) and their Effects on the Organizational Performance of Tehran Mellat Bank Branches, (In Persian).
Zakeri, B. (2007). Structured Methods of Information Systems Analysis and Design. Tehran: Industrial Management Organization, (In Persian).
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Alavi, A., Jamshidian, M., & Musharraf Javadi, A. (2004). Organizational Performance Rating Rating Algorithm of Administrative-Executive Tools. Management Knowledge Quarterly, 64, (In Persian).
Ali Ahmadi, A. R., & Ahmadvand, A.(2005). Application of Information Systems in the Organization. Tadbir Monthly, 21, (In Persian).
Arab Mazar Yazdi, M., & Khosravi, Y. (2007). Assessment of the Threat of Internal Control Threats in Computer-Based Accounting System Information Systems. Journal of Information Systems and Technology, 176, (In Persian).
Arrest, M., Jamshidian, M., & Novi, A. (2003). Investigating the Influence of Accounting Information System Characteristics on Improving the Decisionmaking of Managers: Case of Bahman Group. Journal of Accounting, 34, (In Persian).
Banaian, H. (2008). Designing the Information System for the Administrative and Financial Affairs of Universities (Case Study of the Financial Department of the University of the Persian Gulf). Journal of Management, Tehran: Shahid Beheshti University Press, 26, (In Persian).
Bayazi, A., Mohagher, A., Karimi Dastjerdi, D., & Moein Najafabadi, F. (2009). The Study of the Effect of Situational Variables on the Quality Management Practices and Performance of Excellence Organizations in Iran. Industrial Management Journal, 1(1), 125-138, (In Persian).
Boulianne, Emilio, (2007),"revisiting fit between accounting information systems design and performance with the analyzer strategic type ", international journal of accounting information systems, vol.8.
Corsi, Katia and Mancini, Daniela, (2010), The Impact of Law on Accounting InformationSystem: An Analysis of IAS/IFRS Adoption in Italian Companies, Management of the Interconnected World, pp: 483-491.
Ebrien, J. (2007). Management Information Systems. Translated by: A. Manian, Tehran: Negahe Danesh Publication, (In Persian).
Fakharian, A. (2005). Management Function and Accounting Information Systems. Tadbir Monthly, 58, (In Persian).
Gelinas, Ulric J., Sutton, Jr. Steve G. (2002), Accounting information Systems. Printed in the United States of America.
Gil-Padilla, Antonia M. and Toma´s F. Espino-Rodrı´guez, (2008), Strategic value and resources and capabilities of the information systems area and their impact on organizational performance in the hotel sector, TOURISM Review, vol.63.NO.3, pp.21-47.
Hemmatfar, M., & Koolivand, A. (2007). Accounting Information Systems. Tehran: Language Culture Publishing, (In Persian).
Omidvar, M. (2006). Typology of Information Systems. Journal of Accounting, (In Persian).
Mauldin E G, Ruchala L V. (1999),'' Towards a meta- theory of accounting Information systems, account, organ Soc: 24: 317- 31.
Noor azizi ismail, Malcolm king, (2005),"firm performance and accounting information systems alignment in Malaysian SMEs, international journal of accounting information systems, vol6.
Tabatabaei Nejad, M., & Sajjadi, H. (2003). Identifying the Barriers to Computer Information System Development in Khuzestan Province Manufacturing Companies. Journal of Accounting Studies, 2, Tehran: Publication of Allameh Tabatabaee University, (In Persian).
Vasarhelyi Miklos A., Alles, Michael G., (2008), the “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research, International Journal of Accounting Information Systems, Vol.9, pp: 227–239.
Wall, Friederike & Greiling, Dorothea, (2011), Accounting information for managerial decision-making in shareholder management versus stakeholder management, Rev Manag Sci, vol.5, pp: 91–135.
Yazdani, H. R. (2006). The Study of Interrelationship Between Components of Intellectual Capital (Human Capital, Structural Capital, Customer Capital) and their Effects on the Organizational Performance of Tehran Mellat Bank Branches, (In Persian).
Zakeri, B. (2007). Structured Methods of Information Systems Analysis and Design. Tehran: Industrial Management Organization, (In Persian).