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 - Computer hardware. 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 protection 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 methods 3
1-5-10-2 Preparing and testing computer programs for audit purposes 3
2-5-10-2 Obtaining information files needed for handling. 3
2-5-7-2- Proper protection of3
2-5-7-2- Appropriate 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 investigation of the variable "impact of financial system and uniform oil" on "relevance of accounting information". 3
4-4- Descriptive study of the effect of the financial and uniform financial system on the "reliability of accounting information". 3
5-4- Descriptive study of the impact of the financial and uniform oil system on "comparability of accounting information". 3
6-4- Descriptive study of the impact of the financial and uniform financial system 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
12-4- Main hypothesis: 3
Chapter Five: Conclusions and Suggestions
1-5 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- 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 reference
Persian sources: 3
Latin sources: 3
English summary: 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.