جستجوی مقالات مرتبط با کلیدواژه « سیستم اطلاعات حسابداری » در نشریات گروه « حسابداری »

The company should help to adopt preventive strategies. In this regard, the purpose of this article is to identify the effective factors on the implementation of the sensitive information system based on strategic management accounting in crisis conditions in Tehran stock exchange companies. In order to achieve the goal of the research, both qualitative and quantitative methods have been used. In the qualitative part, the researcher identified the factors through brainstorming sessions and forming focus groups by conducting structured interviews with experts of Tehran Stock Exchange companies, and in the quantitative part, he investigated the impact and role of these factors on The implementation of the accounting information system is discussed. The findings of the research showed that, in order, strategic and upstream documents amount to 0.766, management characteristics to the amount of 0.544, structural arrangements to the amount of 0.503, culture and education to the amount of 0.503, infrastructure to The rate of 0.455 and key processes have an effect on the development of accounting databases by the rate of 0.588. The results of the research showed that in line with the development of accounting databases based on strategic management accounting in crisis conditions in Tehran Stock Exchange companies, it leads to financial transparency, equal access to information, timely management reports, etc. as well as the main factors affecting the development of accounting databases, respectively, include strategic and upstream documents, management characteristics, culture and training, structural arrangements, key processes and organizational infrastructures are prioritized.

Reducing the costs of maintenance and compliance and providing assurance about the ownership of assets is one of the achievements of blockchain technology in the accounting industry. The convergence of accounting and blockchain can create a new and intelligent accounting information system. Therefore, the purpose of the research is to design an accounting information system model based on blockchain architecture using a qualitative method and theme analysis using semi-structured interviews with experts in the field of information technology and accounting including 19 people and reviewing related researches. The present composition and pattern was designed. Based on this, by analyzing the content of the interviews and researches using 2020 MaxQda software, the relevant dimensions and codes were extracted and the importance and priority of each was determined using Shannon's entropy technique. Based on this, 3 categories, 40 concepts and 126 codes were extracted.Codes for guaranteeing commitments, improving security operation center measures and permanent access have the highest coefficients of importance in causal factors, conflict with existing platforms, scalability and lack of talent treasury in the field of interfering factors, improving data security, record security and Digital identity management was introduced in the results section with the highest coefficient of importance. Since a comprehensive model for the accounting information system based on blockchain architecture has not been presented so far, this research can be useful in the direction of emerging challenges, profitability and improving productivity in audit institutions

In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard, the importance of achieving sustainable performance has doubled. The effectiveness of the accounting information system in public sector institutions plays an important role in achieving sustainable performance. However, the effectiveness of accounting information systems cannot achieve sustainable performance alone due to rapid changes in the world economy. Based on this, there is a growing demand to create a framework of evaluation that is suitable with the characteristics of the public sector organization for directing, managing and evaluating performance towards achieving sustainable performance. Public scorecard for measuring performance, is a strategic, result-oriented and multi-dimensional model. This study was conducted with the aim of investigating the relationship between the adoption of the public sector scorecard, the effectiveness of the accounting information system and sustainable performance in the public sector. The statistical population of the research was the financial employees of the government offices of Bushehr city, which was determined using Cochran's formula as a sample of 168 people, 175 questionnaires were distributed, and finally 124 completed questionnaires were received and analyzed using structural equations. The findings showed that the adoption of the Public sector scorecard has a positive and significant effect on the effectiveness of the accounting information system, i.e. data input system, data processing system, data storage system and financial statement system. In addition, the effectiveness of the four components of the information system has a positive and significant effect on sustainable performance

An accounting information system is a platform in which the basis of accounting is formed and managers and all users make decisions based on its product. Playing such a role necessitates the accurate identification of the actors playing a role in this system in order to plan in a principled and principled way in the development and productivity of the country's financial and economic system. Therefore, if it is possible to accurately predict and identify the actors affecting the accounting information system before the start of activities, a fundamental change in the field of management of the accounting information system can be created. The purpose of this study was to predict the prioritization of non-human actors affecting the accounting information system in Iran from the perspective of the network of actors using four algorithms: support vector machine (SVC), random forest (RF) ٬ Boosting and K-nearest neighbor (k- NN) is. Findings show that the most important actors in the accounting information system are organizational actors, followed by technical actors, economic actors, technology actors, and socio-political actors who have the most predictive power in the accounting information system. The RF model is also known as the best model for predicting the most effective characteristics of non-human actors in the accounting information system.

since accounting and auditing failures along with abuse of managers, can cause major problems in the company. The purpose of this study is to investigation the relationship between accounting information system and corporate governance. in this study, four components are used: bookkeeping system, financial reporting efficiency, accounting standards and budgeting system efficiency to measure accounting information system, the statistical population is the companies listed on the Tehran stock exchange 890 questionnaire survey were distributed among the personnel (CEOs and deputies, financial managers and accounting experts) of 178 companies and 346 questionnaires were received and used. To evaluate the reliability of Cronbach alpha coefficient, combined reliability (CR), average variance extracted, Discriminant validity, and for data analysis, smart pls software version3 has been used. It shows that there is a positive and significant relationship between bookkeeping system, financial reporting efficiency, accounting standards and the efficiency of budgeting system and corporate governance. According to the research findings, the mentioned components of the accounting information system since it provides quality information to stakeholders and in order to properly allocate resources, prevent misuse of financial and non-financial resources of the company, improve internal supervision and create value For the company's shareholders, it strengthens the corporate governance mechanisms, that is, by attracting the trust of investors and other stakeholders, it encourages them to invest in the company. In other words, the accounting information system improves the efficiency of corporate governance and reduces agency problems

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.

The main objective of this research is to answer its main question, namely, to identify and quantify the general and partial indicators that affect the interconnections within the Iranian accounting system and affect these indices. This research is in terms of its nature and method in the field of causal research and is based on the purpose of the applied type. The statistical population consisted of all accounting professors of Islamic Azad University and all the experts working in the country's audit organization. 107 questionnaires were collected using available sampling method, which is related to the period from 1395 to 1396. Frequency tables and charts and SPSS software are used to examine the demographic components and exploratory factor analysis, structural equations and Friedman test for research questions. The results indicate that the six main indicators: observance of principles and rules, infrastructure provision, human resources, principles of information systems, observance of the principles of safety and control, and the compilation of the required structures are the basic and general indices for providing a model of the relationship of actors in accounting information systems, and Each of them also has relevant indexes. According to the indicators, observance of principles and rules, infrastructure provision, compilation of required structures, principles of information systems, observance of safety principles and control and human resources are also of higher priority.

This study tends to analyze the impact of Accounting Information System (AIS) on management decision making.In research design of this study the information of 83 managers of Kermanshah Business Banks were used and the needs data were collected using questionnaire.Data were analyzed by the SPSS software.The results show that: Managers use AIS for decision making. AIS have effects on management decision. AIS provide needed information for managers. There is no significant relationship between using of AIS and level of education. There is no significant relationship between using of AIS and field of education. There is no significant relationship between using of AIS and type of university.

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.

this paper with purposes, such as examination of relation XBRL with special quality of accounting information, recognition and identify XBRL and usage that in accounting description and offer how works XBRL and analysis of benefits and blemishes XBRL as a relations XBRL with special quality of accounting information from approach of superior accountants on accepted companies in Tehran Stock Exchange was formed .through 479 accepted companies in Tehran Stock Exchange in the second half of 1388 on error 0/1 and the Cochran method, that should be taken about 85 samples, so to display the questionnaire method and the possible random without replacement, was distributed. Evaluate research hypothesis at the level of agreement from the table confidence 0.95 were used. The results revealed theapproved XBRL relationship with each variable being related, reliability and comparability of accounting information was. Also evaluate variables in terms of research priorities of the Friedman Statistic SPSS software was used were identified between variables in terms of research priorities are different.