Accounts Receivable
Evaluation of the Effectiveness of Accounting Information Systems
International Journal of Information Science & Technology, Volume 6, Number 2 July / December, 2008
49
International Journal of Information Science and Technology
EVALUATION OF THE EFFECTIVENESS OF ACCOUNTING
INFORMATION SYSTEMS
H. Sajady, Ph.D. M. Dastgir, Ph.D.
Department of Economics and Social Sciences Department of Economics and Social Sciences
Shahid Chamran University Shahid Chamran University
Ahvaz, I. R. of Iran Ahvaz, I. R. of Iran
Corresponding Author: dastmw@yahoo.com
H. Hashem Nejad, M. S.
Department of Economics and Social Sciences
Shahid Chamran University
Ahvaz, I. R. of Iran
Abstract - In this study the effectiveness of accounting information systems of finance managers of listed companies at Tehran Stock Exchange is evaluated. The results indicate that implementation of accounting information systems at these companies caused the improvement of managers’ decision-making process, internal controls, and the quality of the financial reports and facilitated the process of the company’s transactions.
The results did not show any indication that performance evaluation process had been improved.
Keywords: Accounting Information Systems, Quality of Financial Reports, Internal
Controls, Decision Making, Performance Evaluation.
INTRODUCTION
In managing an organization and implementing an internal control system the role of accounting information system (AIS) is crucial. An important question in the field of accounting and management decision-making concerns the fit of AIS with organizational requirements for information communication and control [19].
Although the information generated from an accounting information system can be effective in decision-making process, purchase, installation and usage of such a system are beneficial when the benefits exceed its costs. Benefits of accounting information system can be evaluated by its impacts on improvement of
International Journal of Information Science & Technology, Volume 6, Number 2 July / December, 2008
49
International Journal of Information Science and Technology
EVALUATION OF THE EFFECTIVENESS OF ACCOUNTING
INFORMATION SYSTEMS
H. Sajady, Ph.D. M. Dastgir, Ph.D.
Department of Economics and Social Sciences Department of Economics and Social Sciences
Shahid Chamran University Shahid Chamran University
Ahvaz, I. R. of Iran Ahvaz, I. R. of Iran
Corresponding Author: dastmw@yahoo.com
H. Hashem Nejad, M. S.
Department of Economics and Social Sciences
Shahid Chamran University
Ahvaz, I. R. of Iran
Abstract - In this study the effectiveness of accounting information systems of finance managers of listed companies at Tehran Stock Exchange is evaluated. The results indicate that implementation of accounting information systems at these companies caused the improvement of managers’ decision-making process, internal controls, and the quality of the financial reports and facilitated the process of the company’s transactions.
The results did not show any indication that performance evaluation process had been improved.
Keywords: Accounting Information Systems, Quality of Financial Reports, Internal
Controls, Decision Making, Performance Evaluation.
INTRODUCTION
In managing an organization and implementing an internal control system the role of accounting information system (AIS) is crucial. An important question in the field of accounting and management decision-making concerns the fit of AIS with organizational requirements for information communication and control [19].
Although the information generated from an accounting information system can be effective in decision-making process, purchase, installation and usage of such a system are beneficial when the benefits exceed its costs. Benefits of accounting information system can be evaluated by its impacts on improvement of
References: The Accounting Review, Vol. 61, pp. 16-35, 1986. pp. 430-514, 1996. European Conference on Information Systems, 30-31 May, Breukelen, the Netherlands: Nijenrode University Press, 1994. Review, Vol. 15, pp. 47-71, 1990. Evaluation of the Effectiveness of Accounting Information Systems International Journal of Information Science & Technology, Volume 6, Number 2 July / December, 2008 pp. 511-525, 1992. 8, No. 2-3, pp. 205-218, 1983. Organization Society, Vol. 19, pp. 1-13, 1994. International Journal of Accounting Information Systems, Vol. 1, pp. 91-105, 2000. Vol. 29, pp. 77-91, 1986.