THE EFFECTS OF TASK UNCERTAINTY,DECENTRALISATION AND ACCOUNTING INFORMATION SYSTEMS CHARACTERISTICS ON THE ACCOUNTING INFORMATION SYSTEMS PERFORMANCE IN TEHRAN STOCK EXCHANG THREE WAY INTERACTION MODEL
Accounting information system design,management information system design,organizational design and other control arrangements of the organization form a package which can only be evaluated as a whole.Thus accounting information system could interact not only with organization environment but also another control subsystem such as organizational design to affect performance.Therefore,this,study examines the interaction 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 which were scope and aggregation.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;to a questionnaire survey were analyzed by examining the regression equation for three way interaction model and partial derivatives of the equation.The results show that:a combination of a high degree of decentralization,broad scope and aggregated accounting information system information have a positive impact on the performance of the accounting information systems which act in a low or high task uncertainty situations.
task uncertainty decentralization accounting information system performance accounting information system characteristics user satisfaction
Mahnaz Molanazari Elahe Abdolkarimi
Professor Assistant of Accounting Department Alzahra University Tehran-Iran MA of Accounting Student at Alzahra University Expert in N.I.O.Refinery & Distribution Co.Tehran-Ira
国际会议
重庆
英文
728-733
2010-09-17（万方平台首次上网日期，不代表论文的发表时间）