Presenting the model of factors affecting the implementation of the accounting information system in Tehran Stock Exchange Companies

Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_IJNAA-14-7_024

تاریخ نمایه سازی: 28 شهریور 1402

Abstract:

The main purpose of this study is to identify and present a model of factors affecting the accounting information system in Tehran Stock Exchange companies using a combined approach. The research is descriptive research and a combination of qualitative and quantitative methods has been used. Through structural equations, the researcher examined the research hypotheses in the form of model fit, the results showed that the infrastructure with the effect of ۰.۹۰۵, requirements and policy with ۰.۸۸۰, and transparency with ۷۹۶, respectively. / ۰, organizational arrangements with ۰.۶۱۹ and education and culture with ۰.۳۹۶ have an effect on the accounting information system in listed companies. To present the problems and challenges identified in the companies under study.

Keywords:

Accounting information , Implementation of Accounting Information System , Accounting Information System

Authors

Fatemeh Farivarnia

Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

Keyhan Azadi Hir

Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

Mohammadreza Vatanparast

Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

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