THE EFFECT OF ALIGNMENT BETWEEN AIS REQUIREMENTS AND AIS CAPACITY ON FIRMS’ PERFORMANCE

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GHAEMI MOHAMMAD HUSSEIN; KAMYAB NOROZI REZA; MASOUMI JAVAD

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Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:12 | Issue:46 Page(s): 48-61

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Title

THE EFFECT OF ALIGNMENT BETWEEN AIS REQUIREMENTS AND AIS CAPACITY ON FIRMS’ PERFORMANCE

Author(s)

GHAEMI MOHAMMAD HUSSEIN | KAMYAB NOROZI REZA | MASOUMI JAVAD | Issue Writer Certificate

Keywords

AIS REQUIREMENTSQ2

AIS CAPACITYQ2

AIS ALIGNMENTQ2

FIRM PERFORMANCEQ2

Abstract

This study focused on measuring the alignment between AIS REQUIREMENTS and AIS CAPACITY, then investigating whether this AIS ALIGNMENT is linked to FIRM PERFORMANCE. AIS ALIGNMENT with 19 accounting information characteristics for both requirement and capacity, with using questionnaire, was evaluated by financial managers of 93 manufacturing companies listed at Tehran stock exchange. Average of the return on equity, price/ earnings ratio, the carefulness of profit prediction and financial reports rapidness, for years of 1387 and 1388 (Iranian calendar) are used as performance criteria. Two statistical methods were performed to indicate association between AIS ALIGNMENT and firms’ performance. The results of testing four hypotheses by two methods indicated that the companies with high AIS ALIGNMENT had achieved better organizational performance than low AIS ALIGNMENT. The findings provided evidence of the positive relation between AIS ALIGNMENT and firms’ performance. Since performance and efficiency are important for the companies, investors, bankers and country industrial development planning, therefore training accountants can help successful implementation of AIS.

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APA: Copy

GHAEMI, MOHAMMAD HUSSEIN, KAMYAB NOROZI, REZA, & MASOUMI, JAVAD. (2012). THE EFFECT OF ALIGNMENT BETWEEN AIS REQUIREMENTS AND AIS CAPACITY ON FIRMS’ PERFORMANCE. JOURNAL OF AUDIT SCIENCE, 12(46), 48-61. SID. https://sid.ir/paper/202256/en

Vancouver: Copy

GHAEMI MOHAMMAD HUSSEIN, KAMYAB NOROZI REZA, MASOUMI JAVAD. THE EFFECT OF ALIGNMENT BETWEEN AIS REQUIREMENTS AND AIS CAPACITY ON FIRMS’ PERFORMANCE. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;12(46):48-61. Available from: https://sid.ir/paper/202256/en

IEEE: Copy

MOHAMMAD HUSSEIN GHAEMI, REZA KAMYAB NOROZI, and JAVAD MASOUMI, “THE EFFECT OF ALIGNMENT BETWEEN AIS REQUIREMENTS AND AIS CAPACITY ON FIRMS’ PERFORMANCE,” JOURNAL OF AUDIT SCIENCE, vol. 12, no. 46, pp. 48–61, 2012, [Online]. Available: https://sid.ir/paper/202256/en

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