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

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.

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