خلاصة:
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.
ملخص الجهاز:
R. of Iran 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.
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].
Accounting information systems are considered as important organizational mechanisms that are critical for effectiveness of decision management and control in organizations.
Simon [22] in his study used the first part of the above statement as measure of control for management and the second pan for evaluating the effectiveness of the accounting information systems via continuous monitoring.
99, Reject DISCUSSION, LIMITATIONS AND CONCLUSIONS This study examined the effectiveness of accounting information systems (AIS) in five different extents: better decision-making by managers, more effective internal control systems, enhancement of the quality of financial reports, improvement of performance measures, facilitating financial transaction processes.
The findings of the research indicated that implementation of accounting information systems could lead to better decision-making by managers, more effective internal control systems, enhancement of the quality of financial reports and facilitating financial transaction processes.