Investigating the Probable Factors Affecting the Design of Accounting Information System

The main users of accounting information system (accountant, auditor, and/or manager) should be aware of factors affecting the design of accounting information system and its role in performing accounting operations to do their tasks successfully. Therefore, this study has investigated the probable factors affecting the design of accounting information system by management accounting methods, the degree of formalization, and information features. The present study is applied in terms of its purpose and a descriptive survey in terms of its nature. The statistical population included 32 food industry companies of Fars and Yazd Provinces in 2007. A questionnaire was used to collect data and a structural equation modeling was administered to test the research hypotheses. Export volume has a significant impact on management accounting methods and the degree of formalization (the company’s rules and regulations), but the company’s size has no significant impact on them. The company’s age has a significant impact on the degree of formalization, while the organization structure does not affect the information features (financial and non-financial information, economic and non-economic) significantly. In addition, environmental uncertainty (technology development and main competitors’ actions) affects the information features and the degree of formalization significantly; however, managers’ personality traits have no significant effect on management accounting methods and information features. Companies run by managers with appropriate personality traits and having desirable organizational structure should be aware of stability or instability of the environment. They can occupy foreign markets by accessing to proper financial and non-financial information and expand the import volume which will be affected by selecting a proper accounting information system for the company.