عنوان مقاله [English]
نویسندگان [English]چکیده [English]
These days Internet, E-Commerce and Information systems play a major role in
enterprises. If enterprises are not equipped with suitable Information Systems, they
will not be able to participate in the world competitive markets and survive in them.
Hence the REA information system is known as the one that has this ability, while
this model can be used in setting standards for data transmission between enterprises,
it is widely used in teaching accounting information systems as well.
There are seven hypotheses in this research, six of which were about hurdle that
cause not to identify REA in Iran. Seven hypotheses were put forth in this research, in
six of which six different causes for REA's lack of identification were discussed:
∗ lack of sufficient scientific sources for introducing the REA
∗ not using REA in teaching AIS
∗ sufficing to existing information systems
∗ lack of attention to integrated information systems
∗ not using Internet to do trades
∗ lack of attention to the supply chain in enterprises.
In the seventh hypothesis; however, using the REA pattern in teaching AIS was
discussed for a better understanding of the students.
The research was done between university professors, auditors and financial
managers of different companies. The questions in the questionnaire included five
choices and they were measured by Likert scale.
SPSS, version 14, was used to analyze the statistics and the analysis of these data
has been done through the nonparametric chi square (χ 2 ), t-student and Fridman krelated
During the analysis of the data, six of the hypotheses were approved. Only "lack of
attention to integrated information systems" was not accepted as a cause for lack of
It is hope, that this research will trigger such discussions and studies in academic
assemblies as well as professional associations.