Study of Effect of Accounting Information Systems and Software's on Qualitative Features of Accounting Information
Regarding to the potential capabilities of accounting information systems (AIS) and software packages as computer AIS, and regarding to the continuous changes and rapid developments of economical units, provision of relevant, reliable, and comparable financial information is necessary. To investigate this, the question is that whether IT affects qualitative features of accounting information in financial statements? To do this research, a sample of 105 confidant auditors from Tehran Stock Exchange and professors of Islamic Azad University, region 5, was selected by Simple Random Sampling (SRS) method as questionnaires. Inferential statistical method, Clemogrov-Smironov test, and t-student test were used. It was found that accounting information systems and softwares highly affect on comparison capability and relevance of financial statement, but they lowly affect on reliability of them. Also, variance analysis was done for three indices of relevance, reliability, comparability. To do this, pair groups were compared by t-test. In this test, first rank was for relevance
Year of publication: |
2015
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Authors: | Zare, Iman |
Publisher: |
[2015]: [S.l.] : SSRN |
Subject: | IT-gestütztes Rechnungswesen | Accounting information system | Rechnungswesen | Accounting | Software | Betriebliches Informationssystem | Business intelligence system |
Saved in:
freely available
Extent: | 1 Online-Ressource (12 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: International Journal of Management Sciences and Business Research, 2012 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 9, 2015 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013010530
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