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

Document Type : Original Article

Authors

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

Abstract

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.

Keywords

References

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