International Journal of Information Science and Technology

Vol 6, No 2, ISSN 1726-8125, 2008

EVALUATION OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS

H. Sajady, Ph.D. , Department of Economics and Social Sciences Shahid Chamran University Ahvaz, I. R. of Iran

M. Dastgir, Ph.D. , Department of Economics and Social Sciences Shahid Chamran University Ahvaz, I. R. of Iran , Corresponding Author: dastmw@yahoo.com

H. Hashem Nejad, M. S. , Department of Economics and Social Sciences , Shahid Chamran University Ahvaz, I. R. of Iran

Abstract

In this study the effectiveness of accounting information systems of finance managers of listed companies at Tehran Stock Exchange is evaluated. The results indicate that implementation of accounting information systems at these companies caused the improvement of managers’ decision-making process, internal controls, and the quality of the financial reports and facilitated the process of the company’s transactions. The results did not show any indication that performance evaluation process had been improved.

Keywords - Accounting Information Systems, Quality of Financial Reports, Internal Controls, Decision Making, Performance Evaluation.