The investigation of affecting factors on accounting information systems

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 is very important in increasing company's performance, however, few studies have been made to investigate the factors that affect alignment, and therefore, in this study we aimed to identify different levels of AIS alignment in of Iranian companies and then investigated the factors that affect in this alignment. We defined AIS alignment as adoption between AIS requirements and AIS capacity. Using a questionnaire, data from 81 companies (include their financial and executive managers) was gathered on nineteen accounting information specifications for both requirements and capacity of AIS. We applied moderation approach for fitness between these two items. Then cluster analysis was applied to categorize companies in two groups of aligned and unaligned. The study then investigated some factors that might be related to AIS alignment. Findings indicate that AIS alignment was related to level of manager’s accounting and IT knowledge; usage of accounting and audit firms; and usage of internal IT staff. The company size is also related to AIS alignment.