Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system

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Sadri Parvin; Rahnamay Roodposhti Feraydoon; POURZAMANI ZAHRA; NIKOOMARAM HASHEM

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 167-186

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Title

Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system

Author(s)

Sadri Parvin | Rahnamay Roodposhti Feraydoon | POURZAMANI ZAHRA | NIKOOMARAM HASHEM | Issue Writer Certificate

Keywords

Accounting Information SystemQ2

Activists Network Theory (ANT)Q1

Communication ModelQ1

Abstract

The main objective of this research is to answer its main question, namely, to identify and quantify the general and partial indicators that affect the interconnections within the Iranian accounting system and affect these indices. This research is in terms of its nature and method in the field of causal research and is based on the purpose of the applied type. The statistical population consisted of all accounting professors of Islamic Azad University and all the experts working in the country's audit organization. 107 questionnaires were collected using available sampling method, which is related to the period from 1395 to 1396. Frequency tables and charts and SPSS software are used to examine the demographic components and exploratory factor analysis, structural equations and Friedman test for research questions. The results indicate that the six main indicators: observance of principles and rules, infrastructure provision, human resources, principles of information systems, observance of the principles of safety and control, and the compilation of the required structures are the basic and general indices for providing a model of the relationship of actors in Accounting Information Systems, and Each of them also has relevant indexes. According to the indicators, observance of principles and rules, infrastructure provision, compilation of required structures, principles of information systems, observance of safety principles and control and human resources are also of higher priority.

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APA: Copy

Sadri, Parvin, Rahnamay Roodposhti, Feraydoon, POURZAMANI, ZAHRA, & NIKOOMARAM, HASHEM. (2019). Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 167-186. SID. https://sid.ir/paper/237913/en

Vancouver: Copy

Sadri Parvin, Rahnamay Roodposhti Feraydoon, POURZAMANI ZAHRA, NIKOOMARAM HASHEM. Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):167-186. Available from: https://sid.ir/paper/237913/en

IEEE: Copy

Parvin Sadri, Feraydoon Rahnamay Roodposhti, ZAHRA POURZAMANI, and HASHEM NIKOOMARAM, “Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 167–186, 2019, [Online]. Available: https://sid.ir/paper/237913/en

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