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The role of software packages and accounting information systems on the audited financial statements of Tehran stock companies

Number of pages: 207 File Format: word File Code: 32375
Year: Not Specified University Degree: Master's degree Category: Librarianship
Tags/Keywords: Accounting - Accounting information systems - Financial statements - Information system - Management information system - Software packages
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  • Summary of The role of software packages and accounting information systems on the audited financial statements of Tehran stock companies

    Dissertation to receive a master's degree

    Orientation: Accounting

    Abstract:

    Accounting is an information system and managers must obtain appropriate and quality information from all formal and informal channels in order to make better decisions. Therefore, considering the potential capabilities of accounting information systems ready-made software packages as computerized accounting information systems, in this research we sought to investigate whether the role and use of these information technologies in audited financial statements is effective or not. In this research, accredited auditors of the Stock Exchange Organization and professors of the Islamic Azad University of Panch region were included in the statistical population, and the effect of software packages and accounting information systems on the audited financial statements of Tehran stock companies was questioned and examined in the form of a questionnaire, and in this research, the method Simple random sampling [1] was used. The statistical methods that were performed on this questionnaire were inferential statistics that used the Kolmogorov-Smirnov and T-Student one-sample tests. The results of this research were in line with the hypotheses presented in this description that information systems and accounting software packages have a high impact on the relevance and comparability of audited financial statements, but this impact on the ((reliability)) feature of financial statements. audited is low. In order to investigate the impact of accounting information systems and software packages on each of the qualitative characteristics, the analysis of variance test was used on three indicators of relevance, comparability and reliability. For this purpose, using the binary comparison test, the averages of binary categories were compared with each other, and the first rank of this influence was obtained by the attribute of relevance.

    Keywords: accounting information system, system Management information, software packages, audited financial statements

    Introduction:

    The importance of access to information to make a correct decision was not considered in the past as it is today. But today, information is considered the most important source at the disposal of the manager after human resources.

    Since people resort to multiple sources of information during the initiation of decision and due to the increase in the volume and speed of information production, it is necessary to create some kind of system that refines, compresses, stores and transmits all this information. And this is why the management information system is formed

    Accounting information system, as a part of this system, records and summarizes financial events and then reports them as accounting information to support the management decision-making process.

    On the other hand, the technological revolution and the explosion of information have questioned the classic business logic. As a result, organizations, companies and institutions, a wide range They experience strategic options and organizational structures. The current business model of organizations is rooted in industrial economy. Therefore, its compatibility with today's needs is doubtful. Some experts present their opinions in the form of a knowledge-oriented organization, others talk about the transition to a service-oriented economy focused on intelligence and wisdom, some discuss the serious focus on the organization's core and design competencies in such a way that the best aspects of those competencies can be leveraged. Some others are also in favor of a flexible and small organization.

    More theories can be enumerated, but the message is all clear, and that is that the current models of strategy and structure are incredibly insufficient to respond to the certain challenges of the information age.

    Access to the most useful and relevant information can ensure the survival of the economic unit.

    Today, many large and small companies and institutions use the software packages produced and the creation of special systems as information systems.

    This is evident in all countries and in connection with all types of organizations.In our country, the use of software packages and the creation of accounting information systems are increasing day by day, and the number of companies and organizations that are trying to establish them is increasing. rtl;">

    1-1 Introduction

    A major part of the information that is needed in organizations for managers to make decisions is accounting information. Most of the managers' decisions in economic decisions and the selection of solutions that lead to maximizing profit and minimizing cost and price are made up of accounting information. Since accounting seeks to measure and provide economic information to users for informed judgments and decisions, and we know it as an information system, therefore, for the success of organizations, due to the importance and impact of reports that can be extracted from accounting information systems, managers need the correct productivity of quality information from this system in their decisions. obtain quality information from all official and unofficial channels.

    On the other hand, information technology and the creation of accounting information systems are a key element in removing time and place restrictions, better and faster access to information, and being up-to-date.

    In other words, the creation of computerized accounting information systems and software packages produced by well-known companies has changed the way of doing things and caused the platform that was based on paper to become electronic platforms.

    This is evident in all countries and in connection with all kinds of organizations. In our country, the number of producers of these information systems and financial and accounting software is increasing day by day.

    On the other hand, the objectives of audited financial statements and accounting sources require that the information provided by audited financial statements should have certain characteristics in order to be effective in the decisions of investors and current and potential creditors and other users. These characteristics are the qualitative characteristics of accounting information. which are:

    1-Relevance[2]: including timeliness, usefulness in forecasting and usefulness in evaluation.

    2- Confidence factor[3]: including the ability to confirm, validity (completeness, correctness, and priority of content over form) and impartiality

    3- Comparability[4]: It includes the stability of the procedure and sufficient disclosure.

    Therefore, there are continuous changes and rapid developments in the scope of activities and types of economic units, which has intensified the need to prepare and provide relevant, reliable and comparable financial information by economic units. Also, the growing complexity of society justifies the need for economic information related to information systems and information generating processes. Therefore, considering the potential capabilities of accounting information systems and software packages as computerized accounting information systems, in this research, we seek to investigate whether the use of this information technology has a role and effect on audited financial statements.

    Does this information have the qualitative features of "relevance", "comparability" and reliability so that it can meet the needs of users correctly.

    Abstract:

    Accounting is an information system and managers should achieve appropriate and qualities information from all formal and informal channels for doing better decision making

  • Contents & References of The role of software packages and accounting information systems on the audited financial statements of Tehran stock companies

    List:

    Mohammed Taghi Kabiri

    Abstract: 1

    Introduction: 2

    Chapter One: General Research

    1-1 Introduction. 4

    2-1 statement of the problem. 5

    3-1 Necessity of research. 6

    4-1 research objectives. 7

    5-1 research hypotheses. 8

    1-5-1 main hypotheses. 8

    2-5-1 Sub-hypotheses. 8

    6-1 Information collection methods. 8

    7-1 Scope of research. 9

    Chapter Two: Review of Research Literature

    1-2 Introduction. 11

    2-2 operational definitions. 12

    1-2-2 Definition of information system. 12

    1-1-2-2 Definition of management information system. 13

    2-2-1-2 accounting information systems 14

    2-2-2 definition of accounting information system 14

    3-2 types of accounting information systems. 16

    4-2 Objectives and sources of accounting information system. 17

    1-4-2 Transaction processing. 17

    2-4-2 Information processing. 19

    5-2 Designing and deploying accounting information systems. 22

    1-5-2 Design and implementation of each of the information systems. 22

    2-5-2 Recognizing the need to have a new system and recognizing the existing system. 25

    3-5-2 system analysis and evaluation 26

    4-5-2 system design and selection of appropriate hardware and software for information processing 27

    5-5-2 system implementation 29

    6-5-2 system audit and maintenance and control 31

    7-5-2 independent auditor report. 32

    6-2 Accounting and computer information systems and accounting software packages 33

    1-6-2 Definition of software and its role in accounting systems. 33

    2-6-2 The role of the computer in the accountant. 34

    3-6-2 The history of using computerized accounting systems in Iran. 35

    4-6-2 electronic data processing systems. 37

    5-6-2 steps of analysis and design of a computer system. 38

    8-2 Features and qualitative characteristics of accounting information. 50

    2-9 Form and arrangement of basic financial statements. 53

    1-9-2 Terminology and presentation of details. 56

    10-2 Research background. 57

    Chapter 3: Research Implementation Method

    1-3 Introduction. 60

    2-3 research methods. 60

    1-2-3 in terms of time. 61

    2-2-3 in terms of goal. 61

    3-3 information gathering method. 62

    4-3 validity and reliability of the questionnaire: 63

    5-3 statistical population of the research and sample. 63

    6-3 Sampling method. 65

    7-3 research variables. 66

    8-3 research hypotheses and questions related to them. 67

    1-8-3 Sub-hypotheses. 67

    9-3 data analysis method. 68

    10-3 reliability test. 68

    1-10-3 Parametric statistical methods. 69

    2-10-3 Non-parametric statistical methods. 70

    Chapter Four: Data Analysis

    1-4 Introduction. 72

    2-4 descriptive statistics. 73

    3-4 inferential statistics. 99

    1-3-4 Normality test (Kolmogorov-Smirnov) for the first hypothesis. 99

    2-3-4 Normality test (Kolmogorov-Smirnov) for the second hypothesis. 100

    3-3-4 Normality test (Kolmogorov-Smirnov) for the third hypothesis. 101

    4-3-4 Normality test (Kolmogorov-Smirnov) for the main hypothesis. 101

    5-3-4 research hypothesis of the first sub: the impact of information systems and accounting software packages on the feature of relevance in organizational audited financial statements: 102

    6-3-4 research hypothesis of the second sub: the impact of information systems and accounting software packages on the feature of comparability in organizational audited financial statements: 105

    7-3-4 The third sub-research hypothesis: the impact of information systems and accounting software packages on the feature of reliability in organizational audited financial statements: 108

    8-3-4 Main research hypothesis: the impact of information systems and accounting software packages on organizational audited financial statements: 111

    9-3-4 examining the impact of accounting information systems on each of the qualitative characteristics 112

    10-3-4 Investigating the impact of accounting software packages on each of the quality features. 116

    11-3-4 Investigating the impact of accounting information systems and accounting software packages on each of the quality characteristics. 120

    Chapter Five: Conclusions and Suggestions

    5-1 Introduction. 125

    2-5 Conclusion. 125

    1-2-5 Conclusion based on the first sub-hypothesis.125

    2-2-5 Conclusion based on the second sub-hypothesis. 126

    3-2-5 Conclusion of the third hypothesis. 126

    4-2-5 general conclusion. 126

    4-5 suggestions for future research. 129

    Appendices

    Appendix A: Questionnaire. 131

    Appendix B: Questionnaire reliability test. 136

    Sources and sources

    Persian sources: 138

    Latin sources: 140

    Internet sources: 141

    English summary: 142

    Source:

    Persian sources:

    Abrahim Abadi, M., 1388, "The role of information systems and software packages in the quality of financial reporting in companies listed on the Tehran Stock Exchange", Master's Thesis in Accounting, Borujard Islamic Azad University

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

    Amin, F., 1376, "Preliminary Statistical Methods", Tehran, Amir Publications Kabir, A. 1372, "Accounting Information and Decision Making: Some Behavioral Hypotheses", Accounting and Auditing Review Quarterly, No. 4, pp. 63-83.

    Bahramfar, N., and Walialah Rasouli, 1377, "Qualitative characteristics of management accounting information and its role in management decision-making", Accounting and Auditing Quarterly, No. 25, pp. 86-109

    Tarkh, M.  and Amir Ali Ali, 1381, "Information technology and export of Fansar software", Payam Oran Kalk Azad, Tehran

    Talaneh, A., and Hossein Hamzeh Nakhjavani, 1371, "People's decision-making process using accounting information", Rekhdar magazine, No. 12, pp. 60-56.

    John, B., translated by Hassan Pasha and Narges Taleghani, 1366. "Research methods in educational sciences", Nasr Rashd.

    Jadidi, A., 2012, "Investigation of the impact of accounting information system features on improving the decision-making of Bahman Group managers", Master's Thesis of Management, Isfahan University

    Hass Yeganeh, Y. and Ali Akbar Yahyapour, 1382, "Theoretical Foundations of Business Reporting", Accountant Magazine, No. 152, 151, 150.

    Khadem, H., 1375, "Investigation of the impact of accounting information on the decision-making of managers of companies listed on the Tehran Stock Exchange", Master's Thesis in Accounting, University of Tehran

    Khaki, G., 1387, "Research method with a thesis approach" Writing", Publications: Baztab

    Shamakhi, H., 1379, "Examination of the development of accounting computer systems in insurance companies", Master's Thesis, Central Tehran Azad University

    Taleghani, M., 1381, "Theoretical Research Method", Department of Social Sciences, Payam Noor University Publications

    Issai Khosh, A., 1380, "An overview of accounting information systems", Journal Accountant, No. 140, pp. 25-22 and 76-74.

    Fakharian, A., 1374, "Management Functions and Accounting Information Systems", Tadbir, No. 58, pp. 17-20

    MacLeoir, R., translated by Mahdi Jamshidian and Mahdipour Attabadi, 1378, "Management Information Systems", Isfahan University Press.   

    Makarami, Y., 2014, the purpose of financial statements and the qualitative characteristics of financial information, Accountant Magazine, No. 110, pp.6-13.

    Narimani, N., 2016, "Information Systems Audit - DPD", Publications of the Ministry of Islamic Culture and Communications. Giri", Publications of the Business Printing and Publishing Company, affiliated to the Institute of Business Studies and Researches.

    Latin sources:

    HoIIander, A, S & Denna, E, L, & Cherrington, J, O, 1999, "Accounting Information Technology and the Business Solution" Volume 6 Advances in Accounting Information Systems. Kohler, E, 1983, "Dictionary for Accounting". New Jersey. Prentice-Hall. McGrann, J, 2002, "Using Financial Information to Improve Ranch Performance", Department of Agricultural Economics, Texas and A.M. University. , C, 2001,"Critical success factors: success and failure cases of information systems for senior executives", Decision Support Systems, May, PP.393-418.

    Rahman, M, & Halladay, M, 1998, "Accountiog information system", International Journal Of Accounting information Systems, Page 9-14.

The role of software packages and accounting information systems on the audited financial statements of Tehran stock companies
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