بررسی عوامل مؤثر در بکارگیری نظام اطلاعاتی حسابداری در شرکت‌های دارویی پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه ولیعصر (عج) رفسنجان

2 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد سیرجان، عضو باشگاه پژوهشگران جوان و نخبگان

3 کارشناس ارشد مدیریت بازرگانی از دانشگاه آزاد اسلامی واحد سیرجان، عضو باشگاه پژوهشگران جوان و نخبگان

چکیده

مقدمه: پژوهش حاضر به بررسی عوامل مؤثر در بکارگیری نظام اطلاعاتی حسابداری برای 10 شرکت دارویی پذیرفته‌شده در بورس اوراق بهادار تهران پرداخته است.
روش پژوهش: داده‌های پژوهش از طریق توزیع پرسش‌نامه در بین 100 نفر از کارکنان شرکت‌های مورد بررسی جمع‌آوری شده است که بعد از اجرای پیش‌آزمون و محاسبه آلفای کرونباخ، بر اساس فرمول کوکران تعداد 70 نفر به‌عنوان نمونه پژوهش انتخاب شدند. روش آماری پژوهش، استفاده از آزمون تی‌استیودنت و آزمون فریدمن برای رتبه‌بندی هر یک از عوامل است.
یافته‌ها: نتایج پژوهش بیانگر این است که همه عوامل مورد بررسی بر اجرای موفق نظام اطلاعاتی حسابداری اثرگذار است. هم‌چنین، نتایج نشان داد که میزان تغییرپذیری نظام اطلاعاتی حسابداری از متغیر آگاهی‌نداشتن مدیران از اهمیت رایانه نسبت به سایر متغیرها بیشتر است و کم‌ترین تغییرپذیری را از متغیر استانداردنبودن روش‌های حسابداری دارد. نتایج آزمون فریدمن نیز نشان داد که متغیر انعطاف‌ناپذیری نظام دارای رتبه 1 و متغیر کمبود نیروی متخصص دارای آخرین رتبه است.
نتیجه‌گیری: اجرای نظام اطلاعاتی در سازمان‌ها با مشکلات زیاد و نرخ بالای شکست روبرو است. برخی از مشکلات، ناشی از نوع فن‌آوری مورد استفاده در نظام‌ها مانند تطبیق‌نداشتن نظام‌ها با فن‌آوری‌های پیشرفته و تغییرات روزافزون و استفاده‌نکردن از نرم‌افزارهای پیشرفته و به روز برای بهره‌گیری از اطلاعات جامع و بهنگام است.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effective Factors in Using the Accounting Information System in the Pharmaceutical Companies listed on the Tehran Stock Exchange

نویسندگان [English]

  • A. Ansari 1
  • A. Rahimipoor 2
  • M. Tadrishasani 3
1 Associate Professor, Department of Accounting, Vali-e Asr University of Rafsanjan
2 M. A. in Accounting, Islamic Azad University of Sirjan, Member of Young Researches and Elite Club
3 M. A. in Business Management, Islamic Azad University of Sirjan, Member of Young Researches and Elite Club
چکیده [English]

Introduction: This study examines the effective factors in using the accounting information system for 10 pharmaceutical companies listed on the Tehran Stock Exchange.
Method: The data of the research have been collected through distributing questionnaire among 100 employees of the surveyed companies which after taking the pretest and calculating Cronbach's alpha, 70 employees were selected as the sample of the study. The statistical method of the research includes using Student's t-test and Friedman test for ranking each factor.
Results: The results of the research suggest that all of the studied factors have influence on the successful implementation of accounting information system. Moreover, they have shown that the rate of variability of accounting information system derived from the variable of managers' unawareness of the importance of computer is higher than the other variables, and it has the lowest variability from the variable of nonstandard accounting methods. The results of Friedman's test also showed that the variable of system's flexibility has the 1st rank, and the variable of expert manpower shortage has the last rank.
Conclusion: Implementing the information system in organizations has been encountered many problems and high failure rate. Some of these problems are caused by the type of technology used in the systems Such as: the incompatibility between systems with advanced technologies, never-ending changes, and not using the advanced and updated softwares in order to exploit opportune and comprehensive information.

کلیدواژه‌ها [English]

  • Information System
  • Management Information System
  • Accounting Information System
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