Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2012 , Volume 5 , Number 13; Page(s) 47 To 65.
 
Paper: 

AN ASSESSMENT EFFECT OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM BASED ON DECISION SUPPORT AND BUSINESS INTELLIGENCE IN STOCK EXCHANGE COMPANIES

 
Author(s):  NIKOOMARAM H., MAHMOODI M.*
 
* DEPARTMENT OF ACCOUNTING, SCIENCE AND RESEARCH BRANCH, ISLAMIC AZAD UNIVERSITY
 
Abstract: 

In this paper, we studied and reviewed the literature and library to provide management accounting information system model based on business intelligence and decision support on specifications in the form of four groups, including communications and Inference, alarm systems and donor reporting, analysis tools and effective decision. Using a written questionnaire to collect opinions of financial managers in Tehran Stock Exchange companies about accounting information systems based on management decision support, business intelligence and decision variables in their economic units, including being timely, desired efficiency returns, risk acceptance and environmental conditions during the year 1389. The questionnaires according to our sample test sent. Results of nonparametric regression, rank spearmen correlation coefficient shows a more component based on management accounting information system and decision support, business intelligence systems including the communications and Inference, alarm systems and donor reporting, analysis tools and effective decision, not significantly correlated with decision variables but, associated with some components such as the use of backward & forward Reasoning, optimization based on the desired efficiency returns, ahead after it, the use of group decision making and summarization with the risk acceptance decision-making process and the use of agent, visual graphs, summarization, group decision making with decision-making process based on environmental conditions correlated to the level of 95 percent. Therefore, decision-making process based on desired efficiency returns, risk acceptance and environmental conditions of the components including backward & forward Reasoning, optimization, decision-making group, summarization, and agent, visual graphs, and group decision making in is suggested

 
Keyword(s): MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, DECISION SUPPORT, BUSINESS INTELLIGENCE
 
References: 
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