THE EFFECT OF TASK UNCERTAINTY, AND AIS CHARACTERISTICS ON THE PERFORMANCE OF AIS

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HAJIHA Z.; NABIYOONI SH.

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Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:21 Page(s): 47-58

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Title

THE EFFECT OF TASK UNCERTAINTY, AND AIS CHARACTERISTICS ON THE PERFORMANCE OF AIS

Author(s)

HAJIHA Z. | NABIYOONI SH. | Issue Writer Certificate

Keywords

TASK ANALYZABILITYQ2

AIS CHARACTERISTICSQ2

FINANCIAL AND OPERATING MANAGERS CONTENTMENTQ2

Abstract

Accounting information system is considered as a basic and main management information system and its duty is to provide information needs of different levels of managers in planning and control of resources, evaluation of performance and making decisions. Without an effective and precise system, management actions are limited to making decisions and case control without any criterion and purpose. Therefore, evaluating different conditions and knowing the most important characteristics of these systems that have desired effects 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 their performance in conditions that organizational tasks are analyzable. Sample of the study includes 220 questionnaires received from financial and operating managers of accepted companies in Tehran stock exchange.Based on multivariate regression, results of the study revealed that in the condition of TASK ANALYZABILITY, presenting the information with wide and aggregated scope by information system increases managers’ satisfaction of AIS; however, in this condition on-time presentation of information has an inverse effect on managers’ satisfaction of performance of accounting systems. In other words, when organizations have analytical tasks, managers expect wide and aggregated information from AIS but timeliness of information has an inverse significant effect on satisfaction.

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APA: Copy

HAJIHA, Z., & NABIYOONI, SH.. (2014). THE EFFECT OF TASK UNCERTAINTY, AND AIS CHARACTERISTICS ON THE PERFORMANCE OF AIS. MANAGEMENT ACCOUNTING, 7(21), 47-58. SID. https://sid.ir/paper/198765/en

Vancouver: Copy

HAJIHA Z., NABIYOONI SH.. THE EFFECT OF TASK UNCERTAINTY, AND AIS CHARACTERISTICS ON THE PERFORMANCE OF AIS. MANAGEMENT ACCOUNTING[Internet]. 2014;7(21):47-58. Available from: https://sid.ir/paper/198765/en

IEEE: Copy

Z. HAJIHA, and SH. NABIYOONI, “THE EFFECT OF TASK UNCERTAINTY, AND AIS CHARACTERISTICS ON THE PERFORMANCE OF AIS,” MANAGEMENT ACCOUNTING, vol. 7, no. 21, pp. 47–58, 2014, [Online]. Available: https://sid.ir/paper/198765/en

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