The effect of task uncertainty, and AIS characteristics on the performance of AIS
Subject Areas : Management Accounting
زهره حاجیها
1
(ندارد)
شایسته نبیونی
2
(ندارد)
Keywords: Task analyzability, AIS characteristics, Financial and operating manage,
Abstract :
Abst rac tAccounting information system is considered as a basic and main managementinformation system and its duty is to provide information needs of different levels ofmanagers in planning and control of resources, evaluation of performance and makingdecisions. Without an effective and precise system, management actions are limited to makingdecisions and case control without any criterion and purpose. Therefore, evaluating differentconditions and knowing the most important characteristics of these systems that have desiredeffects 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 theirperformance in conditions that organizational tasks are analyzable. Sample of the studyincludes 220 questionnaires received from financial and operating managers of acceptedcompanies in Tehran stock exchange.Based on multivariate regression, results of the study revealed that in the condition of taskanalyzability, presenting the information with wide and aggregated scope by informationsystem increases managers’ satisfaction of AIS; however, in this condition on-timepresentation of information has an inverse effect on managers’ satisfaction of performance ofaccounting systems. In other words, when organizations have analytical tasks, managersexpect wide and aggregated information from AIS but timeliness of information has aninverse significant effect on satisfaction.
