Compatibility of accounting information systems (AISs) with activities in production cycle

Abstract

The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive -survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC).

Compatibility and Flexibility of Accounting Information Systems

“…The results yield the existence of compatibility between AISs and activities of manufacturing firms, as Ghaemi et al (2012) proved a positive relationship between AIS appropriateness for firm functions. Although Ramazani et al (2013) study showed an incompatibility between AISs and activities of production cycle. We can just reach an accurate and efficient evaluation if we examine the subject of AIS compatibility in different departments of a firm, like the study of Ramazani et al in production cycle activities.…”

Application of ANP in Evaluating Accounting Softwares Based on Accounting Information Systems Characteristics

“…In order to enhance the evaluation of accounting softwares, features such as general characteristics, training and report capability can also be used. This study has been carried out on the base of a previous research by Ramazani (2012), on the examination of the existing gap between actual and ideal conditions of accounting softwares. Below one can see six characteristics posed by him: a.…”