Investigate the effect of accounting computer information systems on Cost Accounting and quality of financial reporting In Bandar Abbas Oil Refining Company

The aim of this study is Investigate the effect of Accounting, computer information systems On CostAccounting and quality of financial reporting In Bandar Abbas Oil Refining Company. For the study ofliterature and literature review, used the library of books and technical papers and theses of Persian andLatin. Information on variables including many accounting items in the financial statements andexplanatory notes have been audited Bandar Abbas Oil Refining Company. Required data from financialstatements available on-site management is in Www.rdis.ir, Www.codal.ir, www.fipiran.com and CDs.to analysis used software SPSS20, Eviews 7 and Minitab16. The results show that there is direct andsignificant relationship between accounting information systems computer with identifying cost centers,facilitate the sharing of costs and accurate information about the cost , Relevance of information andaccounting reports, Reliability of accounting data and reports, and comparability of accountinginformation and reports of the refinery in Bandar Abbas, but also no significant effect on the cost centersand the timeliness of accounting information and reports in the Bandar Abbas oil refining Company.

Keywords:

Computer Information Systems , Cost Accounting , Bandar Abbas Oil Refining Company