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A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange

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  • Mahdi Salehi

Abstract

Accounting information system is one of subsystems in management information system that is very important in all companies. The current study reviews barriers in implementation by postulating six hypotheses of accounting information system (middle managers, human resources, organizational structure, environmental factors, financial issues, and organizational culture) in companies listed on Tehran Stock Exchange. Finally, some results were obtained in this manner: barrier of organizational structure with 26 percent, middle managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and finally financial issues with16 percent were identified as barriers factors influencing on the establishment of accounting information systems in listed companies on Tehran Stock Exchange. Generally to eliminate these barriers, management, financial managers and staff must be trained practically by experienced teachers in accounting information systems to use the specialist and professional managers, to lengthen position of managers, to clear financial issues, to inform benefits of system establishment to company's managers. By giving reward to managers and staff try to encourage these people to use the new system. To justify staff that the establishment of new system would be their advantages; by the lever of reward, to encourage staff to compete in learning and work with the system in staff and learn to compete with systems that can accelerate performing and implementing the system.

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  • Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
    • Handle: RePEc:rnd:arjebs:v:2:y:2011:i:2:p:76-85
    DOI: 10.22610/jebs.v2i2.224
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    References listed on IDEAS

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    Cited by:

    1. Adeh Ratna Komala, 2017. "Cause and effect of accounting information system: A study in national Zakat management organization," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(2), pages 69-76.
    2. Thaker A. Syaeid, 2019. "The Effect of the Reliability of Accounting Information Systems on Electronic Disclosures on the Stock Prices: Applied Study on Industrial Companies Listed on Amman Stock Exchange," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(8), pages 1-14, August.
    3. Adeh Ratna Komala, 2012. "The Influence Of The Accounting Managers’ Knowledge And The Top Managements’ Support On The Accounting Information System And Its Impact On The Quality Of Accounting Information: A Case Of Zakat Insti," Journal of Global Management, Global Research Agency, vol. 4(1), pages 53-73, July.
    4. Ali SERHAN, 2020. "DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS Abstract: Accounting Information Systems facilitate the automation of accounting information. The accounting ," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 10(2), pages 84-96, June.

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