IJIMT 2012 Vol.3(4): 443-448 ISSN: 2010-0248
DOI: 10.7763/IJIMT.2012.V3.272
 

The Effects of Task, Organization and Accounting Information Systems Characteristics on the Accounting Information Systems Performance in Tehran Stock Exchange

Mahnaz Mollanazari and Elahe Abdolkarimi

Abstract—Accounting information systems (AIS) as a part of company’s information systems (IS) are seen as facilitating decision making within organizations and should be tailored to an organization’s environment, requirements of task, and structure. This consideration makes systems fit to task characteristics and organizational structure. Therefore, this study examines the effects of task uncertainty, decentralization and accounting information systems characteristics on the accounting information systems performance. Accounting information systems characteristics are defined in terms of the availability of those characteristics and user satisfaction is a surrogate measure that is applied for measuring the performance of accounting information system. The responses of 60 financial managers drown from a cross section of Tehran stock exchange (TSE), to a questionnaire survey were analyzed by examining the regression equation for one tailed model at the subunit level. The results show that: broad scope and aggregated information promote user satisfaction in high task uncertainty and decentralized situations. But, time lines information promotes user satisfaction only in high task variability situations. Also the moderating effects of contingent variables were non monotonic.

Index Terms—Accounting information system performance, decentralization, uncertainty, user satisfaction.

 

E. Abdolkarimi is with the National Iranian Oil Refinery and Distribution Company (e-mail: elahe.abdolkarimi@yahoo.com)

 

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Cite: Mahnaz Mollanazari and Elahe Abdolkarimi, "The Effects of Task, Organization and Accounting Information Systems Characteristics on the Accounting Information Systems Performance in Tehran Stock Exchange," International Journal of Innovation, Management and Technology vol. 3, no. 4, pp. 443- 448, 2012.

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