عنوان مقاله [English]
Abst rac t
Accounting information system is considered as a basic and main management
information system and its duty is to provide information needs of different levels of
managers in planning and control of resources, evaluation of performance and making
decisions. Without an effective and precise system, management actions are limited to making
decisions and case control without any criterion and purpose. Therefore, evaluating different
conditions and knowing the most important characteristics of these systems that have desired
effects on their performance can help us to improve and promote designing these systems.
Accordingly, purpose of this research is to study the effect of accounting information system
(AIS) characteristics (including information with wide, aggregated and timely scope) on their
performance in conditions that organizational tasks are analyzable. Sample of the study
includes 220 questionnaires received from financial and operating managers of accepted
companies in Tehran stock exchange.
Based on multivariate regression, results of the study revealed that in the condition of task
analyzability, presenting the information with wide and aggregated scope by information
system increases managers’ satisfaction of AIS; however, in this condition on-time
presentation of information has an inverse effect on managers’ satisfaction of performance of
accounting systems. In other words, when organizations have analytical tasks, managers
expect wide and aggregated information from AIS but timeliness of information has an
inverse significant effect on satisfaction.