EVALUATION OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY:BANDAR IMAM PETROCHEMICAL)

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DASTGIR M.; GHALEBI R.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:5 Page(s): 17-38

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Title

EVALUATION OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY:BANDAR IMAM PETROCHEMICAL)

Author(s)

DASTGIR M. | GHALEBI R. | Issue Writer Certificate

Keywords

DECISIONQ2

ACCOUNTING INFORMATIONQ2

ACCOUNTING INFORMATION SYSTEMQ2

CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEMQ3

ANAGEMENT ACCOUNTINGQ2

Abstract

Today we can say that any management DECISION had financial results, therefore, management for taking any DECISION need financial information. Responsibility of preparing and processing such information is with ACCOUNTING INFORMATION systems.The main purpose of this research is to investigate, whether the accounting system in Bandar Imam Petrochemical Company provides information needed for management DECISIONs. In this study the whole population of Bandar Imam Petrochemical Company’s managers are taken as the research sample. This study is combination of library and field study. Research hypotheses investigate the qualitative characteristics of ACCOUNTING INFORMATION system such as, understandability, relevance, reliability, comparability and timeliness. To collect the required data a questionnaire Likert- type is used and to test the hypotheses the normal Z test is conducted. Results indicate that Bandar Imam Petrochemical company’s accounting system has qualitative characteristics of information system.

Cites

AN ASSESSMENT EFFECT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM BASED ON DECISION SUPPORT AND BUSINESS INTELLIGENCE IN STOCK EXCHANGE COMPANIES

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APA: Copy

DASTGIR, M., & GHALEBI, R.. (2010). EVALUATION OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY:BANDAR IMAM PETROCHEMICAL). FINANCIAL ACCOUNTING, 2(5), 17-38. SID. https://sid.ir/paper/168137/en

Vancouver: Copy

DASTGIR M., GHALEBI R.. EVALUATION OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY:BANDAR IMAM PETROCHEMICAL). FINANCIAL ACCOUNTING[Internet]. 2010;2(5):17-38. Available from: https://sid.ir/paper/168137/en

IEEE: Copy

M. DASTGIR, and R. GHALEBI, “EVALUATION OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY:BANDAR IMAM PETROCHEMICAL),” FINANCIAL ACCOUNTING, vol. 2, no. 5, pp. 17–38, 2010, [Online]. Available: https://sid.ir/paper/168137/en

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