شناسایی و رتبه‌بندی عوامل نظام اطلاعاتی حسابداری مؤثر در فرآیند تصمیم‌گیری مدیران دانشگاه علوم پزشکی مشهد به روش سلسله‌مراتبی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس‌ارشد حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار، ایران

2 دانشجوی دکتری، گروه حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار، ایران

10.30476/jha.2020.68089.1207

چکیده

مقدمه: بخش­های مختلف هر سازمان، به منظور اثربخشی و کارآیی، نیازمند کنترل­های اقتضایی مرتبط به خود است. از جمله این کنترل‌ها استفاده از نظام اطلاعاتی حسابداری است که می‌تواند در تعامل حرفه‌­ای حسابداران با مدیران در فرایند تصمیم‌گیری مدیران مؤثر واقع شود. بنابراین، شناخت متقابل کارکردها و انتظارهای کارکنان حسابداری و مدیران سطوح مختلف از یکدیگر در راستای تحقق هدف‌های سازمان مفید بوده و ارزش افزوده ایجاد می‌کند.
روش پژوهش: پژوهش حاضر از نظر هدف، کاربردی و از نظر نوع، توصیفی-پیمایشی است. جامعه­آماری پژوهش شامل رئیس دانشگاه، معاونان دانشگاه، مدیر مالی، معاونان مدیر مالی، رؤسای واحدهای تابعه و کارشناسان مسئول مالی در ادارات و واحدهای دانشگاه علوم پزشکی مشهد به تعداد 133 نفر ­است. در این پژوهش عوامل پیش­زمینه­ای مؤثر بر اساس پژوهش‌های پیشین، شناسایی و با استفاده از نظر گروه خبرگان به تعداد 62 عامل در قالب 8 شاخص انتخاب شد. سپس، ابزار پرسش‌نامه برای مقایسه­­ زوجی شاخص­ها به روش تحلیل سسله‌مراتبی طراحی و اجرا شد.
یافته‌ها: از نظر آزمودنی‌ها شاخص­های «کیفیت اطلاعات و گزارش­ها» و «بهبود مستمر اطلاعات و گزارش­ها» نسبت به سایر شاخص‌ها اهمیت بیشتری دارد و شاخص­های «کفایت نظام اطلاعاتی حسابداری در برآورده‌­کردن نیازهای اطلاعاتی مدیران» و «آگاهی مدیران از نقش و قابلیت­های نظام اطلاعاتی حسابداری» نسبت به سایر شاخص‌ها اهمیت کم‌تری دارد.
نتیجه‌گیری:  شاخص‌های «کیفیت اطلاعات و گزارش‌ها» و «بهبود مستمر اطلاعات و گزارش‌ها» نقاط قوت نظام اطلاعاتی حسابداری دانشگاه است که نیازمند نظارت مستمر بر تهیه اطلاعات و گزارش‌ها بوده و به دلیل ماهیت فعالیت‌های پزشکی با پیچیدگی قابل‌توجه همراه است. هم‌چنین، شاخص‌های «کفایت نظام اطلاعاتی حسابداری در برآورده‌کردن نیازهای اطلاعاتی مدیران» و «آگاهی مدیران از نقش و قابلیت‌های نظام اطلاعاتی حسابداری» از جمله نقاط ضعف آن است. بنابراین، ارزیابی و تقویت نظام اطلاعاتی حسابداری از طریق ایجاد کنترل‌های داخلی مربوط به منظور تأمین نیازهای اطلاعاتی مدیران و به‌روزرسانی اطلاعات مدیران برای آگاهی بیشتر آنان در زمینه نظام اطلاعاتی حسابداری ضرورت دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Identifying and Prioritizing the Effective Factors of the Accounting Information System in the Process of Managers’ Decision Making in Mashhad University of Medical Sciences Based on Analytical Hierarchy Process

نویسندگان [English]

  • J. Pouyanrad 1
  • J. Masoumi 2
1 M. A. in Accounting, Sabzevar Branch, Islamic Azad Univercity, Sabzevar, Iran
2 Ph. D. Student in Accounting, Department of Accounting, Sabzevar Branch, Islamic Azad Univercity, Sabzevar, Iran
چکیده [English]

Introduction: Different parts of each organization need their own contingency controls in order to be effective and efficient. Using accounting information systemis among such controls that can be effective in professional interaction between accountants and managers in decision-making process of managers. Thus, reciprocal identification of performances and expectations of accounting staff and managers in different levels of the organization from each other would be beneficial in achieving the organization goals and it would result in added value.
Method: This study is applied in terms of it purpose and it is a descriptive-survey research.  The statistical population included 133 people who were namely university Chancellor and their Vice-Chancellors, financial director and their assistants, heads of subsidiary departments, financial experts in charge of offices and branches of Mashhad University of Medical Sciences. 62 effective background factors were recognized based on previous studies using experts’ opinions and they were selected in eight indicators. Therefore, the analytical hierarchy process questionnaire was designed and implemented for the pairwise comparison matrices.
Results: "Information and reports quality" and "continuous recovery of information and reports" indicators are more important to the subjects. "Accounting information system qualification in regards with meeting the information needs of managers" and "managers a wareness of the role and qualifications of accounting information system" indicators are less important than other indicators.
Conclusion: "Information and reports quality"and"continuous recovery of informationand reports" indicatorsare the strengths of accounting information system of universities. These indicators require a continuous supervision on providing reports and information and they have considerable complexities because of the nature of medical activities. Also, accounting information system qualification in fulfilling the needs of managers’ accounting information system and their awareness of the role and qualifications of accounting information system is one of its weaknesses. Therefore, evaluating and reinforcing the accounting information system through providing internal controls are essential to meet the managers’ information needs and update their information for raising their awareness of   accounting information system mostly.

کلیدواژه‌ها [English]

  • accounting information
  • Accounting Information System
  • Decision making
  • Internal Control
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