Presenting the accounting information system model in the framework of management accounting, taking into account the knowledge gap theory in small and medium-sized companies
Presenting the accounting information system model in the framework of management accounting based on the knowledge gap theory in small and medium-sized companies
Subject Areas : Management Accounting
Fatemeh Farivarnia 1 , Keyhan Azadi 2 , M. Reza Vatanparast 3
1 - Ph.D Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2 - Associate Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran (Corresponding Author)
3 - Assistant Professor of Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran
Keywords: Accounting information system, strategic management accounting, knowledge gap theory, content analysis,
Abstract :
Environmental changes and turbulences overshadow the performance of all companies and businesses, which need to consider strategic measures, especially in the financial field, to establish accounting information systems. Therefore, one of the important theories in the field of accounting information systems is the knowledge gap theory, which states that the access and homogenization of information among managers and stakeholders is the basic pillar of information flow, in line with It is important to make strategic decisions; For this purpose, in this article, the researcher seeks to raise the issue of what is the model of the accounting information system in the framework of strategic management accounting, taking into account the knowledge gap approach in small and medium-sized companies? In this regard; By using an exploratory and applied research through interviews with 15 managers of small and medium companies in Tehran, the themes were identified by applying the theme analysis method. The results of the research showed that in the dimension of guidance and leadership, the basic themes include requirements and laws, management and leadership, the dimension of infrastructural arrangements includes strategic development and processes, and the dimension of incentives and facilities includes culture and technology and information technology.
