Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran

Mahdi Salehi · Vahab Rostami · Abdolkarim Mogaddam

139 citations0/0 files storedInternational Journal of Economics and Finance

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Decision Support System Applications Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

The main objective of an accounting information system (AIS), a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizations and the maintenance, processing and communication of information to internal and external stakeholders. The results of this study show that although AIS is very useful to Iranian corporation, it is a gap between what AIS is and what should be.

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1999The Information Age: Economy, Society and Culture 1997Disclosure level and the cost of equity capital.2002Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-Level Evidence 2003Computing Productivity: Firm-Level Evidence 1997Business Strategic Orientation, Information Systems Strategic Orientation, and Strategic Alignment 1990A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making 2006Accounting Information System 1990A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making

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