Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   Winter 2004 , Volume 10 , Number 34; Page(s) 27 To 50.
 
Paper: 

ANALYSIS OF THE IMPACT OF THE CHARACTERISTICS OF ACCOUNTING SYSTEM ON IMPROVEMENT OF MANAGEMENT DECISIONS: A CASE OF BAHMAN GROUP

 
 
Author(s):  DASTGIR M., JAMSHIDIAN M., JADIDI A.
 
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Abstract: 
The secret of reaching to the goals of organization in complex environment is making sound and logical decisions by management. In this regard, accounting information system as source of providing information for decision-making has specific importance. In this research the impacts of the characteristics of accounting information system on improvement of management decisions is studied.
The main purpose of this paper is to determine the extent to which, the accounting information may have impacts on improvement of management decision. The case of Bahman Group will be investigated to find out the usefulness of accounting system in providing the required information for management.
The findings of this study show that Bahman Groups accounting system hast not provided required information for management decisions. In general the findings indicate that, there is a gap between a desired accounting system and Bahman Groups accounting system.
 
Keyword(s): DECISION MAKING, ACCOUNTING INFORMATION SYSTEMS, ACCOUNTING INFORMATION SYSTEM CHARACTERISTICS, MANAGEMENT ACCOUNTING
 
References: 
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