The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)

Strategic alignment is deemed crucial in increasing firm performance. Therefore, this study sought to identify different levels of alignment and then investigated the factors that influence alignment. In particular, it focused on the alignment between the requirements for accounting information (AIS...

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Autores principales:	Abdol Mahdi Ansari, Abbas Sheybani Tezerji
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2010
Materias:	accounting information system management informa-tion system alignment fit developing countries Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/e2efcb2f278f4417bccc0ee5e6684888
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spelling	oai:doaj.org-article:e2efcb2f278f4417bccc0ee5e66848882021-11-04T19:40:24ZThe Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)2008-89142476-292X10.22103/jak.2010.44https://doaj.org/article/e2efcb2f278f4417bccc0ee5e66848882010-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_44_00b09206e3b58cca4e1d3c1b6027b9dc.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XStrategic alignment is deemed crucial in increasing firm performance. Therefore, this study sought to identify different levels of alignment and then investigated the factors that influence alignment. In particular, it focused on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to generate the information, in the specific context of industrial small and medium sized firms (SMEs) in Iran. Using a mail questionnaire, data about 151 firms from 249 Firms in T.S.E was collected on nineteen accounting information characteristics for both requirements and capacity. Cluster analysis was used to find two sets of groups which could be considered aligned and not aligned. The study then investigated some factors that might be associated with a small and medium firm’s level of AIS alignment. Findings from the study suggest that AIS alignment was related to the firm’s: level of IT maturity; level of manager’s accounting and IT knowledge; level of managers’ participation in information system implementation; and existence of internal IS staff and internal accounting staff.Abdol Mahdi AnsariAbbas Sheybani TezerjiShahid Bahonar University of Kermanarticleaccounting information systemmanagement informa-tion systemalignment fitdeveloping countriesAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 3, Pp 139-159 (2010)
institution	DOAJ
collection	DOAJ
language	FA
topic	accounting information system management informa-tion system alignment fit developing countries Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting information system management informa-tion system alignment fit developing countries Accounting. Bookkeeping HF5601-5689 Abdol Mahdi Ansari Abbas Sheybani Tezerji The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)
description	Strategic alignment is deemed crucial in increasing firm performance. Therefore, this study sought to identify different levels of alignment and then investigated the factors that influence alignment. In particular, it focused on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to generate the information, in the specific context of industrial small and medium sized firms (SMEs) in Iran. Using a mail questionnaire, data about 151 firms from 249 Firms in T.S.E was collected on nineteen accounting information characteristics for both requirements and capacity. Cluster analysis was used to find two sets of groups which could be considered aligned and not aligned. The study then investigated some factors that might be associated with a small and medium firm’s level of AIS alignment. Findings from the study suggest that AIS alignment was related to the firm’s: level of IT maturity; level of manager’s accounting and IT knowledge; level of managers’ participation in information system implementation; and existence of internal IS staff and internal accounting staff.
format	article
author	Abdol Mahdi Ansari Abbas Sheybani Tezerji
author_facet	Abdol Mahdi Ansari Abbas Sheybani Tezerji
author_sort	Abdol Mahdi Ansari
title	The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)
title_short	The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)
title_full	The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)
title_fullStr	The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)
title_full_unstemmed	The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)
title_sort	investigation of the factors influencing the alignment of accounting information systems from the perspective of managers in small and medium sized industrial companies listed in tehran stock exchange (tse)
publisher	Shahid Bahonar University of Kerman
publishDate	2010
url	https://doaj.org/article/e2efcb2f278f4417bccc0ee5e6684888
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The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE)

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