بررسی عوامل مؤثر بر اثربخشی نظام اطلاعاتی حسابداری از دیدگاه مدیران و کارشناسان دانشگاه‌های علوم پزشکی کشور با تأکید بر نقش حسابداری تعهدی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه بین‌المللی امام رضا (ع).

2 کارشناس‌ارشد حسابداری از دانشگاه آزاد اسلامی مشهد.

3 دانشجوی کارشناسی‌ارشد مدیریت بازرگانی دانشگاه بین‌المللی امام رضا (ع).

چکیده

مقدمه: تخصیص بهینه منابع محدود سازمانی از مهم‌ترین وظایف مدیریت به شمار می‌رود. مدیران برای انجام این مهم به اطلاعات نیاز دارند و در این میان اطلاعات و گزارش‌های مالی نقش بسزایی دارد. هدف این پژوهش بررسی عوامل مؤثر بر اثربخشی نظام اطلاعاتی حسابداری به عنوان تأمین‌کننده اطلاعات و گزارش‌های مالی با تأکید بر نقش حسابداری تعهدی از دیدگاه مدیران و کارشناسان دانشگاه‌های علوم پزشکی کشور است.
روش پژوهش: این پژوهش از نظر هدف کاربردی و از نظر روش، توصیفی-پیمایشی است. نمونه پژوهش شامل 408 نفر از مدیران و کارشناسان 12 دانشگاه علوم پزشکی کشور در سال 1394 است که به روش طبقه‌ای تصادفی انتخاب شدند. تجزیه و تحلیل داده­ها و برازش الگوی پژوهش با استفاده از معادلات ساختاری انجام شده است.
یافته‌ها: نتایج حاصل از پژوهش بیانگر تأیید روابط علّی بین متغیرها و برازش الگوی پیشنهادی پژوهش است. مثبت‌بودن مقادیر برآوردی ضرایب مسیر نشان می­دهد که با بهبود کیفیت اطلاعات، افزایش کاربرد اطلاعات در تصمیم­گیری‌های مدیران، تقویت نظام کنترل داخلی و ارتقاء کفایت نظام اطلاعاتی حسابداری در برآوردن نیازهای اطلاعاتی مدیران، اثربخشی نظام اطلاعاتی حسابداری بر مبنای تعهدی افزایش می­یابد.
نتیجه‌گیری: نظام اطلاعاتی حسابداری بر مبنای تعهدی در دانشگاه‌های علوم پزشکی کشور با توجه به فراهم‌کردن گزارش‌ها و اطلاعات با کیفیت و کاربردی و هم‌چنین ایجاد سازوکارهای مناسب برای تقویت نظام کنترل‌های داخلی از اثربخشی لازم برخوردار بوده و می‌تواند نقش اساسی در تصمیم‌های مدیران و کارکرد کارشناسان داشته باشد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Factors Influencing the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities Based on Accrual Accounting

نویسندگان [English]

  • M Moradi 1
  • K Rahimi 2
  • N Ghodrati 3
1 Assistant Professor, Department of Accounting, Imam Reza International University
2 M. A. in Accounting, Islmaic Azad Univesity of Mashhad.
3 M. A. Student in Business Administration, Emam Reza International University.
چکیده [English]

Introduction: Optimal resource allocating is considered as one of the significant responsibilities of managers so that they need some information and financial reports while information plays a crucial role in this regard. The purpose of this study is investigating the factors influencing the effectiveness of accounting information system as it provides financial reports and information based on accrual accounting from the viewpoint of managers and experts of medical sciences universities of Iran.
Method: This study is an applicable one and the research method is descriptive-survey. The sample consisted of 408 managers and experts of 12 Iranian medical sciences universities over the year 2015 selected through stratified random sampling. Structural equations modelling was administered to analyze data and test the research hypothesis.
Results: Results indicated that there was a causal relationship between variables and testing the proposed hypothesis. As path coefficients values were positive, improving the quality of information, increasing the use of information in managers’ decision-making, improving internal control system and accounting information system in meeting the mangers’ information needs may enhance the effectiveness of accounting information system based on accrual accounting. 
Conclusion: Accounting information system based on accrual accounting in medical sciences universities of Iran encompassed the required effectiveness due to providing reports, high quality information and efficient strategies to improve internal control system; it can play a significant role in mangers’ decision-making and experts’ performance.

کلیدواژه‌ها [English]

  • accounting information
  • accounting information systems
  • Accrual Accounting
  • effectiveness
  • internal controls
1      Alowaidi M. and H. Wang (2015). “Impact of Individual Decision-Making Styles on Marketing Information System Based Decision-Making”, International Journal of Innovation and Economic Development, Vol. 1, No. 2, pp. 36-42.

2      Etemadi, H.; Elahi, Sh.; and K. Hassan Aghaee (2011). “Investigating the Impact of Information Technology on the Qualitative Characteristics of Accounting Information”, The Iranian Accounting and Auditing Review, Vol. 13, No. 43, pp. 3-24. [In Persian]

3      Esmaieli Kia, Q. and M. Molla Nazari (2016). “A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Expertsʼ Perspective”, Journal of Health Accounting, Vol. 4, No. 4, pp. 1-25. [In Persian]

4      Mostajeran, A. (2001). Management Information Systems, 2nd Edition, Tehran: Kiomarth Publications. [In Persian]

5      Rezaeeian, A. (2002). System Analysis and Design, 3rd Edition, Tehran: Samt Publications. [In Persian]

6      Hajiha, Z. and Sh. Nabiyoni (2014). “Investigating the Effect of Accounting Information System Characteristics on Its Performance in Terms of Task Analyability”, Management Accounting, Vol. 7, No. 21, pp. 41-58. [In Persian]

7      Babajani, J. and A. Madadi (2009). “The Feasibility of Evolution in the Financial Reporting and Accounting System of the Iranian Governmental Universities”, The Iranian Accounting and Auditing Review, Vol. 16, No. 56, pp. 3-20. [In Persian]

8      Rahnavard, F. and H. Taheri Ardakani (2003). “The Needs of Senior Managers to Information Systems”, Management and Development, Vol. 17, Nos. 60 and 61, pp. 46-52. [In Persian]

9      Babajani, J. (2009). Accounting and Accountability in the Public Sector, 1st Edition, Tehran: Termeh Publication. [In Persian]

10  Hashemi, A.; Dastgir, M.; and D. Sharifi (2015). “Investigating the Effect of Accounting Information Quality on the Timeliness Reflection of information in Stock Price of the Companies listed on the Tehran Stock Exchange”, Financial Accounting, Vol. 6, No. 24, pp. 121-142. [In Persian]

11  Ellis, K. and M. Jordi (2017). “Internal Controls and Credit Risk among Banks in Europe”, Intangible Capital, Vol. 13, No. 1, pp. 111-128.

12  Akwaa-Sekyi, E. K. and J. Moreno Gené (2016). “Effect of Internal Controls on Credit Rrisk among Listed Spanish Banks”, Intangible Capital, Vol. 12, No. 1, pp. 357-389.

13  Fallah, R. (2010). “Investigating the Relationship between Accounting Information Systems as an Information Age Product with the Qualitative Characteristics of Accounting Information (Transparency of Information)”, National Conference on Transparency of Accounting Information in Solving Financial Crises, 9 May, Khomein. [In Persian]

14  Martijin S. and B. Tjerk (2017). “Stakeholders Information Needs, Cost System Design and Effectiveness in Dutch Local”, Financial Accountability and Management, Vol. 33, No. 1, pp. 77-101.

15  Yavari, A.; Ahmadi, I.; and M. Rowzei (2013). “The Necessity of Using Accrual Accounting in Amin Police University”, Development, Vol. 28, No. 3, pp. 129-138. [In Persian]

16  Maleki, J.; Nazaripour, M.; and P. Amini (2015). “Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education)”, Journal of Health Accounting, Vol. 4, No. 10, pp. 59-79. [In Persian]

17  Namazi, M. (2008). “Investigating Activity-Based Costing in Management Accounting and Its Behavior Considerations”, The Iranian Accounting and Auditing Review, Vol. 7, No. 26, pp. 71-106. [In Persian]

18  Ahmad, R. A. R.; Abdullah, N.; Suryani Mohd Jamel, N. E.; and N. Omar (2015). “Board Characteristics and Risk Management and Internal Control Disclosure Level: Evidence from Malaysia”, Procedia Economics and Finance, Vol. 31, No. 2, pp. 601-610.

19  Jafaripour, M. and M. Gorgizadeh (2015). “A Model for Documentation of Accounting Information Systems”, International Conference of Management and Accounting with Value Creation Prospect, 21 June,Islamic Azad University of Tehran. [In Persian]

20  Nazaripoor, M. (2016). “Investigating the Effects of Information Systems on Managerial Accounting Compatibility”, Accounting Knowledge, Vol 7, No. 27, pp. 135-158. [In Persian]

21  Ebrahimi Kordlor, A.; Seyyedi, J.; and V. Menaty (2013). “Effectiveness of Accounting Information Systems on Performance and Performance Evaluation”, Accounting Review, Vol. 1, No. 1, pp: 1-19. [In Persian]

22  Molanazari, M. and A. Zarabi (2014). “Accounting Information System Coordination”, Accounting Research, Vol. 3, No. 9, pp. 107-124. [In Persian]

23  Alipour, M.; Badiee, M.; and M. Ramezani (2010). “Assesing Accounting Software Based on Characteristics of Accounting Information Systems”, Managerial Accounting, Vol. 3, No. 7, pp. 65-77. [In Persian]

24  Dastgir, M. and R. Ghalebi (2010). “Evaluating Quality Characteristics of Accounting Information System, Financial Accounting, Vol. 2, No. 5, pp. 17-38. [In Persian]

25  Ruggeri, D. and C. Rizza (2017). “Accounting Information System Innovation in Interfirm Relationships”, Management Control, Vol. 31, No. 8, pp. 138-151.

26  Bushman, R. M.; Lerman, A.; and X. Zhang (2016). “The Changing Landscape of Accrual Accounting”, Accounting Research, Vol. 54, No. 1, pp. 41-78.

27  Ahmad, N. N. (2016). “Investigating the Factors Influencing Users’ Resistance towards Accrual Accounting”, Procedia Economics and Finance, Vol. 35, No. 2, pp. 17-26.

28  Worrell, J. L.; Di Gangi, P. M.; and A. A. Bush (2013). “Exploring the Use of the Delphi Method in Accounting Information Systems Research”, International Accounting Information Systems, Vol. 14, No. 3, pp. 193-208.

29  Nikzad, M. and S. Karimi Jahromi (2012). “Designing Accounting Information System Using SSADMI”, Procedia Technology, Vol. 1, No. 1, pp. 308-312.

30  Eldenburg, L.; Soderstrom, N.; Willis, V.; and A. Wu (2010). “Behavioral Changes Following the Collaborative Development of an Accounting Information System”, Accounting, Organizations and Society, Vol. 35, No. 2, pp. 222-237.

31  Zumbo, D. B.; Gadermann, A. M.; and C. Zeisser (2007). “Ordinal Version of Coeffecient Alpha and Theta for Likert Rating Scales”, Applied Statistical Methods, Vol. 6, No. 1, pp. 21-29.