Abstract:
In this research we study the influencing factors that have direct effect on successful AIS implementing. According to other researches, we specified some factors that are most efficacious ones, and categorized them through three main hypotheses of human recourses, technical characteristics of AIS and management strategies. To study various dimensions of these groups we determined some other factors as subsidiary hypotheses. Results of this study showed that all of the main and subsidiary have direct effect on successful implementing of AIS and among the main hypotheses human recourses as placed as the most influencing factors.
Machine summary:
Study of Influencing Factors in Successful Implementation of Accounting Information Systems (AIS) on listed Companies of Tehran Stock Exchange (TSE) Receipt: November 10 , 2010 Acceptance: December 21 , 2010 Abbas Taleb Beydokhti Assistant Professor, Financial Management, IAU, Gachsaran Branch a_beydokhti@yahoo.
According to other researches, we specified some factors that are most efficacious ones, and categorized them through three main hypotheses of human recourses, technical characteristics of AIS and management strategies.
Results of this study showed that all of the main and subsidiary have direct effect on successful implementing of AIS and among the main hypotheses human recourses as placed as the most influencing factors.
Successful Implementation, Accounting Information Systems, Human Recourses, Management Strategies, Direct Effect, Decision Making 15 1- Introduction Today's organization are operating and competing in an information age .
Human recourses was broken into four subsidiary hypotheses user participation, user resistance to changes, knowledge of AIS users5, user previous experience on implementing.
Technical characteristics of AIS was broken into system flexibility according to organizational need and appropriate hardware structure.
Management strategies were studied through these four subsidiary hypotheses: management commitment, project management, training quality of users and organization time budget .
As you see in table 5 and 6 according to oneway ANOVA, among subsidiary hypotheses, knowledge of AIS users has placed on top and among main hypotheses, human recourses because of its mean difference with Technical characteristics of AIS and management strategies has placed on the top of most influencing expressed factors on successful implementing of AIS .