بررسی عوامل احتمالی مؤثر بر طراحی نظام اطلاعاتی حسابداری

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران

2 کارشناس‌ارشد حسابداری، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران

چکیده

مقدمه: کاربران اصلی نظام اطلاعاتی حسابداری (حسابدار، حسابرس و یا مدیر) به‌منظور موفقیت در انجام وظایف خود باید از عوامل مؤثر بر طراحی نظام اطلاعاتی حسابداری و نقش آن­ها در اجرای عملیات حسابداری آگاهی داشته باشند. از این رو، در پژوهش حاضر عوامل احتمالی مؤثر بر طراحی نظام اطلاعاتی حسابداری از طریق متغیرهای روش­های حسابداری مدیریت، درجه رسمیت و ویژگی‌های اطلاعات بررسی شده است.
روش پژوهش: پژوهش حاضر از منظر هدف، کاربردی و از نظر ماهیت، توصیفی پیمایشی است. جامعه آماری پژوهش شامل حسابداران 32 شرکت صنایع غذایی در استان‌های فارس و یزد در سال 1396 است. ابزار جمع‌آوری داده‌ها، پرسش‌نامه کتبی بوده و برای آزمون فرضیه‌های پژوهش از الگوسازی معادلات ساختاری استفاده شده است.
یافته‌ها: میزان صادرات بر روش‌های حسابداری مدیریت و درجه رسمیت (قوانین و مقررات مورد استفاده در شرکت) تأثیر معنی‌داری دارد اما اندازه شرکت بر روش‌های حسابداری مدیریت و درجه رسمیت اثر معنی‌دار ندارد. سن شرکت بر درجه رسمیت و ساختار سازمانی بر ویژگی­های اطلاعات (مالی، غیرمالی، اقتصادی و غیراقتصادی) تأثیر معنی‌داری دارد. هم‌چنین، نااطمینانی محیطی (تکامل فن‌آوری و اقدامات رقبای اصلی) بر ویژگی‌های اطلاعات و درجه رسمیت تأثیر معنی‌داری دارد اما ویژگی­های شخصیتی مدیر بر روش‌های حسابداری مدیریت و ویژگی اطلاعات تأثیر معنی‌داری ندارد.
نتیجه‌گیری: شرکت­های دارای مدیران با ویژگی­های شخصیتی مناسب و هم‌چنین ساختار مطلوب سازمانی از پایدار یا ناپایدار بودن محیط آگاهی داشته و با دسترسی به اطلاعات مالی و غیرمالی مناسب می­توانند با تسخیر بازارهای خارجی، صادرات را افزایش دهند که همه­ این موارد متأثر از انتخاب نظام اطلاعاتی حسابداری مناسب برای شرکت است.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Probable Factors Affecting the Design of Accounting Information System

نویسندگان [English]

  • M. Kiamehr (Ph. D.) 1
  • F. Gharehkhani 2
1 Assistant Professor, Department of Accounting, Shiraz Branch, Islamic Azad University, Shiraz, Iran
2 M. A. in Accounting, Shiraz Branch, Islamic Azad University, Shiraz, Iran
چکیده [English]

Introduction: The main users of accounting information system (accountant, auditor, and/or manager) should be aware of factors affecting the design of accounting information system and its role in performing accounting operations to do their tasks successfully. Therefore, this study has investigated the probable factors affecting the design of accounting information system by management accounting methods, the degree of formalization, and information features.
Method: The present study is applied in terms of its purpose and a descriptive survey in terms of its nature. The statistical population included 32 food industry companies of Fars and Yazd Provinces in 2007. A questionnaire was used to collect data and a structural equation modeling was administered to test the research hypotheses.
Results: Export volume has a significant impact on management accounting methods and the degree of formalization (the company’s rules and regulations), but the company’s size has no significant impact on them. The company’s age has a significant impact on the degree of formalization, while the organization structure does not affect the information features (financial and non-financial information, economic and non-economic) significantly. In addition, environmental uncertainty (technology development and main competitors’ actions) affects the information features and the degree of formalization significantly; however, managers’ personality traits have no significant effect on management accounting methods and information features.
Conclusion: Companies run by managers with appropriate personality traits and having desirable organizational structure should be aware of stability or instability of the environment. They can occupy foreign markets by accessing to proper financial and non-financial information and expand the import volume which will be affected by selecting a proper accounting information system for the company.

کلیدواژه‌ها [English]

  • accounting information systems
  • Degree of Formalization
  • Environmental Uncertainty
  • Export Volume
  • Organizational Structure
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