The Effects of Task, Organization and Accounting Information Systems Characteristics on the Accounting Information Systems Performance in Tehran Stock Exchange

Abstract

Accounting information systems (AIS) as a part of company's information systems (IS) are seen as facilitating decision making within organizations and should be tailored to an organization's environment, requirements of task, and structure. This consideration makes systems fit to task characteristics and organizational structure. Therefore, this study examines the effects of task uncertainty, decentralization and accounting information systems characteristics on the accounting information systems performance. Accounting information systems characteristics are defined in terms of the availability of those characteristics and user satisfaction is a surrogate measure that is applied for measuring the performance of accounting information system. The responses of 60 financial managers drown from a cross section of Tehran stock exchange (TSE), to a questionnaire survey were analyzed by examining the regression equation for one tailed model at the subunit level. The results show that: broad scope and aggregated information promote user satisfaction in high task uncertainty and decentralized situations. But, timeliness information promotes user satisfaction only in high task variability situations. Also the moderating effects of contingent variables were non monotonic.

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