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Investigating the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information (case study in oil refining companies of the country)

Number of pages: 210 File Format: word File Code: 32319
Year: Not Specified University Degree: Master's degree Category: Librarianship
Tags/Keywords: Accounting - Accounting information - Accounting information system - Accounting managers - Comprehensive financial system - Financial accounting - The performance of information systems
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  • Summary of Investigating the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information (case study in oil refining companies of the country)

    Dissertation to receive master's degree

    Orientation: Accounting

    Abstract:

    Accounting information system [1] is of particular importance as one of the sources of providing information for managers to make decisions. In this research, the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information [2] has been investigated. The main goal of this research is to investigate the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information in the country's oil refining companies. In the following, the current state of the comprehensive and uniform financial system of the oil industry is evaluated in order to determine the extent of its impact on the qualitative characteristics of accounting information. In this research, the comprehensive and uniform financial system of the industry has been considered as an independent variable and the qualitative characteristics of accounting information (relevance, reliability, comprehensibility and comparability) as dependent variables of this research. The current research is an applied research. Based on the method and nature, it is classified as descriptive research. To collect the required information, library sources, internet sites and questionnaires were used. In this research, sampling method was used and 80 questionnaires were distributed and 64 questionnaires were received. spss software and t-test have been used to analyze its information.

    The results of this research show that the comprehensive and uniform financial system of the oil industry affects the qualitative characteristics of accounting information. The results of the review of the current state of the system have shown that this system has the ability to improve the quality of accounting information.

    Introduction:

    The accounting information system consists of all related components that play a role in collecting information for the purpose of planning, controlling and analyzing decision making. Today, relevant and reliable information is a valuable source for making short-term and tactical decisions in the day-to-day operations of the organization. Accounting information systems play a very important role in providing information with high quality characteristics for decision making. These systems should be selected in a suitable and appropriate way for the organization or company so that it can meet the needs related to that organization or company in order to make appropriate decisions. In a large industry such as the oil industry in the country, accounting information systems and financial information systems play a vital role in helping to make decisions. It can provide the basis for creating information with quality features such as reliability, relevance, comparability and comprehensibility. Next, in the second chapter, he will study the research literature to reveal the nature of accounting information systems in the oil industry in creating information with qualitative accounting features.

    Introduction

    The main feature of accounting in today's business world is the interaction of professional accountants with computer information systems. Accountants, like the main users of information systems, should participate in the design of the system and the understanding of the operations of economic enterprises. Accounting managers should measure and evaluate the performance of information systems. On the other hand, internal auditors and independent auditors must check the quality of information processing and test the correctness of input and output information from the system. (Sajadi, 1385, 6) 1.

    A system is a set of two or more related components that interact with each other to achieve a goal. Most of the time, systems are composed of smaller subsystems, each of which performs a special activity and ultimately supports a larger system. Accounting information system consists of all related components that together play a role in collecting, storing and disseminating information for the purpose of planning, controlling, analyzing and making decisions. The accounting information system that is designed and implemented in a business unit is directly related to the organizational culture, the level of strategic planning and the information technology that exists in that company (Sarafizadeh, 2014, 25) 2.

    Some of the important activities that the accounting information system creates in a company are:

    Collecting and recording data related to the company's activities, planning, the process of converting data into information that is used in making decisions for planning and controlling activities and performing necessary controls to protect the company's assets (same source, 30, 3).

    In the Statement of Basic Concepts of Accounting No. 2 of the Financial Accounting Standards Development Committee[1], it was defined as an information system and it was also stated that the primary purpose of accounting is to provide useful information for decision making. The duties of the accounting system include the methods of collecting data related to the organization's activities and events, the method of converting data into information that management can use in the organization, and the method of ensuring the accessibility, reliability, and accuracy of information (Sajadi, 1385, 6) [2]. The comprehensive and uniform oil system is used in all the companies under the oil group. Due to the spatial extent, this research has been limited and only the oil refining companies of the country have been examined. This system is connected to the network [3] and is used in all these companies. The comprehensive and uniform financial system of the oil industry includes sub-systems that are used in different financial units. These sub-systems include the following. rtl;">Each of these accounting sub-systems is designed in a way that is suitable for that unit. In the second part of the second chapter of this research, full details of each of these sub-systems and how to work with them have been explained. In this research, the researcher first identified and how this system works and then examined the qualitative characteristics of accounting information. To measure the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information. To check this impact, the necessary data were sent to financial units in oil refining companies through a questionnaire. In doing so, the accounting information system (AIS) as one of the resources supplying information for managers so that they can make decisions is considered to be very significant. At the present research, the effect of financial integrated and uniform system of oil industry on the qualitative characteristics of accounting information is studied.

    The main goal of this research is to study the effect of financial integrated and uniform system of oil industry on the qualitative characteristics of accounting information in the oil refinery companies of the country. In the following, the existing situation of the financial integrated and uniform system of oil industry is evaluated in order to determine its effect on the qualitative characteristics of accounting information. In this research, the financial integrated and uniform system of oil industry is considered as an independent variable and the qualitative characteristics of accounting information of the oil industry (relevance, reliability, comprehensibility and comparability) are as the dependent variables of this research. The present research is of applied one and is classified on the basis of the method and nature as the descriptive surveys. In order to gather the required information, the library resources, internet sites and the questionnaire were used. In this research, a sampling method was used and eighty questionnaires were distributed and sixty four were returned. In order to analyze the information, the SPSS software and t test were used.

  • Contents & References of Investigating the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information (case study in oil refining companies of the country)

    List:

    Abstract: 3

    Introduction: 3

    Chapter One: General Research

    1-1 Introduction. 3

    2-1 Study history. 3

    3-1 - Statement of the research problem. 3

    4-1 - The theoretical framework of research: 3

    5-1- The necessity of research. 3

    6-1 research hypotheses. 3

    7-1- The importance of research. 3

    8-1 research objectives. 3

    9-1 Definition of key words and terms: 3

    Chapter Two: Review of research literature

    1-2 Introduction. 3

    2-2. What is the system? 3

    1-2-2 accounting information system. 3

    2-2-2 The purpose of studying accounting information systems. 3

    3-2-2 Information technology and company strategy. 3

    1-3-2-2- Duties of managers in relation to accounting information systems. 3

    2-3-2-2 value of information. 3

    3-3-2-2 decision making. 3

    4-3-2-2- Decision making and information. 3

    5-3-2-2 - types of decision making. 3

    3-2- Qualitative characteristics of accounting information. 3

    1-3-2- Qualitative characteristics related to information content. 3

    1-1-3-2- The value of prediction and confirmation. 3

    2-1-3-2- special selection. 3

    3-1-3-2- Being reliable. 3

    4-1-3-2- honest expression. 3

    5-1-3-2- Precedence of content over form. 3

    6-1-3-2 neutrality. 3

    7-1-3-2- Caution. 3

    8-1-3-2- completeness. 3

    2-3-2- Qualitative characteristics related to providing information. 3

    1-2-3-2- Comparability. 3

    2-2-3-2- procedure stability. 3

    3-2-3-2- Being comprehensible. 3

    4-2-3-2- integration and classification of information. 3

    5-2-3-2- Power of users. 3

    4-2- Restrictions governing the qualitative characteristics of financial information. 3

    1-4-2- balance between quality characteristics. 3

    2-4-2- Being on time. 3

    3-4-2- benefit and cost. 3

    5-2 methods and elements of information systems. 3

    1-5-2 Business activities and information needs. 3

    2-5-2 Transaction processing: documents and procedures 3

    3-5-2 Collecting transaction data in the form of positive evidence. 3

    4-5-2- Registration of transaction information in the newspaper office. 3

    5-5-2 - Transfer of events to general offices. 3

    6-5-2 - Preparation of information for decision making. 3

    7-5-2 - Financial statements. 3

    8-5-2 Information type classification. 3

    6-2- Concepts of information technology. 3

    1-6-2 - Hardware of computers 3

    2-6-2 - Size of computers 3

    3-6-2- Central processing unit. 3

    4-6-2- input devices. 3

    5-6-2- output devices. 3

    6-6-2- Computer software. 3

    7-6-2 - System software. 3

    8-6-2 - Application software. 3

    7-2 expert systems (smart) 3

    1-7-2 Some definitions of expert systems. 3

    2-7-2. Advantages of expert systems. 3

    3-7-2 expert systems and artificial intelligence. 3

    4-7-2 - conclusions and general analyzes about expert systems. 3

    8-2- Databases. 3

    1-8-2 - Systemic and physical circulation of data. 3

    3-8-2 - Languages ??of the database management system. 3

    4-8-2- relational databases. 3

    5-8-2- Basic conditions of the relational data model. 3

    9-2 - E-commerce and its types. 3

    1-9-2- Electronic exchange of financial data. 3

    2-9-2- The impact of electronic commerce. 3

    3-9-2 - Network types. 3

    4-9-2- Implementation of data communication system. 3

    5-9-2 - Communication software. 3

    10-2- control of accounting information systems. 3

    1-10-2- Accounting controls and administrative controls. 3

    2-10-2- General controls and applied controls. 3

    3-10-2 - Application system creation stage controls, execution stage controls, and safety and security controls 3

    4-10-2. Scope of application of auditing methods in computer service centers. 3

    1-4-10-2- Separation of duties of employees. 3

    2-4-10-2- Permissibility of operations. 3

    3-4-10-2- Registration of activities 3

    4-4-10-2 - Access to assets 3

    5-10-2 - General knowledge of the computer service center and general operating procedures. 3

    1-5-10-2 Preparing and testing computer programs for auditing purposes. 3

    2-5-10-2 obtaining information files needed for processing. 3

    2-5-7-2- Proper protection of documents and3

    2-5-7-2- Proper protection of documents and assets 3

    11-2- Comprehensive industrial accounting system. 3

    1-11-2- Introduction and history. 3

    2-11-2- General characteristics of the industrial accounting system. 3

    3-11-2-subsystems 3

    4-11-2- tables and parameters 3

    5-11-2- table of products and productions. 3

    6-11-2- Conversion of measurement index of products and productions. 3

    7-11-2- Table of the basics of census. 3

    8-11-2-External communication of units 3

    9-11-2-Internal communication of units 3

    10-11-2-Industrial accounting system reports. 3

    12-2- Procurement accounting system and goods affairs. 3

    1-12-2- Executive steps of providing the required goods. 3

    1-1-12-2- Request to buy goods. 3

    2-1-12-2- domestic/foreign purchase order. 3

    3-1-12-2- Receipt of goods to the warehouse. 3

    4-1-12-2- Transfers of goods. 3

    2-12-2- Determining the price of goods. 3

    3-12-2- Adjustment of inventory. 3

    13-2- The uniform system of employee calculations. 3

    1-13-2- Hiring, transferring and firing employees. 3

    2-13-2- Performance diagram of the salary system. 3

    3-13-2- Employee deductions. 3

    4-13-2- Employee loan. 3

    5-13-2- Description of output reports. 3

    2-14 Comprehensive oil industry budget system. 3

    1-14-2 method of budget adjustment and control of capital costs. 3

    2-14-2 Cost origin. 3

    3-14-2 Reports of current expenses. 3

    2- Monthly micro-expenditure summary reports. 3

    4-14-2 summary reports comparing budget and current expenses. 3

    5-14-2 Description of codes and parameter tables. 3

    15-2- The internal and external background of the research. 3

    1-15-2- External background of the research. 3

    2-15-2-Internal background of the research. 3

    Chapter 3: Research Implementation Method

    1-3 Introduction. 3

    2-3-Research method. 3

    3-3 research model. 3

    4-3- Study community. 3

    5-3- Method of gathering information. 3

    6-3- Introducing the sampling method. 3

    3-7- Estimation of the sample size: 3

    3-8- Introduction of measurement tools. 3

    9-3- Reliability of measurement tools. 3

    10-3- Validity of measurement tool: 3

    3-11- Method of statistical analysis of observations: 3

    Chapter four: Data analysis

    1-4 Introduction. 3

    2-4 Analysis of observations using descriptive statistics techniques. 3

    3-4 descriptive study of the variable "effect of the financial and uniform oil system" on the "relevance of accounting information". 3

    6-4- Descriptive study of the impact of the financial system and the uniformity of oil on the "comprehensibility of accounting information" 3

    4-7- Inferential analysis: 3

    8-4- Hypothesis number one: 3

    9-4- Hypothesis number two: 3

    10-4- Hypothesis number three: 3

    11-4- Hypothesis number four: 3

    4-12- Main hypothesis: 3

    Chapter five: Conclusion and suggestions

    5-1 Introduction. 3

    2-5- Evaluation and explanation of the results of the hypothesis test according to the conditions of the variables 3

    1-2-5- The results of the main hypothesis. 3

    2-2-5- The results of the first sub-hypothesis. 3

    3-2-5- The results of the second sub-hypothesis. 3

    4- 2-5- The results of the third sub-hypothesis. 3

    4- 2-5- The results of the fourth sub-hypothesis. 3

    3-5- General conclusion of the research. 3

    4-5- Suggestions 3

    1-4-5- Suggestions based on the findings of research hypotheses. 3

    2-4-5- Suggestions for future research. 3

    Appendices

    Sources and sources

    Persian sources: 3

    Latin sources: 3

    Source:

    Persian sources:

    Azer, A and Mansour Momeni, 1377. "Statistics and its application in management", Samt Publications, Volume 2.

    Etmadami, H., 2016, "Investigation of the effect of information technology on the qualitative characteristics of accounting information", Accounting and Audit Reviews, No. 43, pp. 3-24.

Investigating the impact of the comprehensive and uniform financial system of the oil industry on the qualitative characteristics of accounting information (case study in oil refining companies of the country)
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