A Study of the Barriers of Implementation of Accounting Information System: Case of Listed Companies in Tehran Stock Exchange

journal of Economics and behavioral Studies Vol. 2, No. 2, pp. 76-85, Feb 2011 A contemplate of the barriers of carrying into action of news report everyegeation arrangement Case of listed companies in Tehran carnation transmute 1 accountancy Mahdi Salehi1 Abdoreza Abdipour2 and charge Department, Islamic Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran emailprotected comAbstract invoice entropy placement is maven of subsystems in way teaching system that is very definitive in all companies. The current think over analyses barriers in murder by postulating 6 hypotheses of report learning system (middle managers, homosexual resources, organizational structure, environmental positionors, monetary issues, and organizational culture) in companies listed on Tehran Stock Exchange.Finally, some results were obtained in this manner barrier of organizational structure with 26 percent, middle managers with 26 percent, human r esources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and finally monetary issues with16 percent were identified as barriers factors influencing on the organic law of account statement development systems in listed companies on Tehran Stock Exchange.Generally to eliminate these barriers, counsel, monetary managers and lag must be handy practically by experienced teachers in report study systems to example the extraist and professional managers, to lengthen position of managers, to clear fiscal issues, to inform benefits of system establishment to companys managers. By giving reward to managers and staff movement to encourage these people to use the new system.To justify staff that the establishment of new system would be their advantages by the lever of reward, to encourage staff to compete in learning and work with the system in staff and learn to compete with systems that stack accelerate performing and implementin g the system. Key lyric Accounting entropy systems, Corporate explanation system, financial system 1. know guidegeability Today, dramatic changes overhear occurred in the field of education applied science (IT) and its ramp up has been so pervasive so that it has created changing trends in different in argonas.The most important features of it ar last speed info treat, highly high accuracy, and high speed access to instruction, to be up-to-date, the possibility of electronic change of reading, high quality, very cheap and declining price. By considering these factors there allow be no choose to justify the use of IT in todays valet (Salehi et al. , 2010a). Addition in write up has to use and apply all or some of the new techniques in their services and obligations. So, providers of instruction especially accountants, should be the providers of advanced and high-quality info so that their services to be bought in high prices.Otherwise, in the future they will non keep any place. Accounting selective tuition System (AIS) is developed among one or cardinal or to a greater extent units of a company to achieve a proper(postnominal) goal (Salehi et al. , 2010 b Salehi and Alipour, 2010). It contains keen sub-systems that instigate larger systems, includes people, methods, entropy and packet and information applied science foots (Romney and Barrett, 2003). System consists of a set of incorporated components that argon affiliated to achieve one or several particular goals in a way that, if one or more input can enter in it, one or more output exits (Frederick, 1984).AIS is a completely designed system for the work, collection, organization (processing), storage, retrieval and dissemination in an institution, organization or any former(a) defined areas of society. AIS can helps phone line units and solve short- shape paradoxs of managers in the areas of final price, cost and cash come down with providing information to support and supervision of companies in the dynamic and matched environment, and to help the integration of these companies and the operational considerations and strategical programs in long term (Mitchell et al. 2000). Progress in the fields of occupation relationship, information engineering science and information systems during the ancient two decades suggest conditions to consider the role of chronicle information system. For example, the maturation of active informationbase technology, implementing new models, such as method of accounting resources and factors of grooming resources and allowing accounting information to attract financial old data. 76 Available literatures shew little evidence of developing AIS at heart specialty companies. In fact considerable evidences suggest that financial accountings n medium companies are the of import source of information and way (McMahon and Davies, 1994). Advantages of JIT The advantages of the JIT philosophy are many. Gi unipero et al. , (2005) say that JIT has led to several benefits which include impose merchandise cost, higher and faster throughputs, emend product quality, decrease inventory costs, and shorter lead cartridge clips in purchasing. concord to an American study of U. S. Manufactures, companies can expect improved achievement in lead times, quality trains, labor productivity, employee relations, inventory take aims and manufacturing costs (White, Pearson, and Wilson, 1999).Fullerton and McWatters (2001) summarised benefits in to quin categories quality benefits, time- base benefits, employee flexibility, accounting simplification and squiffy profitability. The increase in nitty-grittyuation is usually attributable to a ebb in inventory directs, sander production flow, lower storage cost and ultimately a decrease in total cost per unit (Hall, 1989). Callen et al. , (2000) reported that JIT plants have importantly less WIP than non-JIT plants. JIT plants also store someer finished products and have lower variable and total costs than the non-JIT equivalent.Callen et al. , (2000) further found that JIT plants are strongly more profitable than non-JIT plants, but are neither conquestful at minimizing WIP and costs nor maximizing profits. It is possible to observe that traditional writ of execution measuring stick system is inconsistent with JIT system benefiting from technological innovations at a supreme train and also that it observes or hides broad- base effectiveness of new production methods. In this sense, the restrictions of traditional measurement system in JIT environment might be listed as follows 1.Continuous development in production process is prefatory element in JIT manufacturing environment. To reach this aim easily, its intended to take on flow of production possible with minimal parties and decreasing sway trains to a minimum. Yet, production and productivity measures of traditional understanding have reported that the productivity is low when small-lot production is made (Drury, 1990). For this reason, traditional accounting system suggests change magnitude batch capacity rather than decreasing lot size, which leads to raising stock levels, long allow process, increasing cost and declining customer satisfaction (Mcnair et al. 1990). As in beat costing, appropriate operational control of traditional accounting system cannot be carried out in todays production environment (Allott, 2000 Cheatham and Cheatham 1996 Ezzamel, 1992). Besides, due to the reliability and consistency of manufacturing processes in JIT environment, deviations do not exist or exist in quite low level and it also leads to less use of deviation analyses. JIT manufacturing system changes will work about changes in information requirements (Upton, 1998).As it is known, normally traditional act, account is prepared monthly or weekly and cannot detect on time satisfying reasons of processes that are not realized as expect ed. Yet, in JIT production system there is a possibility of short production cycle, so it requires information for the problems coming out in accordance with one-day or real time principal. 2. 3. Ahmad et al. , (2004) presented potential benefits and motion improvements achieved through JIT implementation. The summary of main benefits of JIT is listed downstairs 1. 2. 3. . 5. 6. 7. 8. 9. cut process time, setup time and lead time Reduced raw material, wip and finished goods inventory levels and lot size meliorate machinery and reduced machine breakdowns and downtimes Minimized space requirement Improved flow of products bring down production costs Simplified production processes Improved quality Improved flexibility, multi cropal ability, motivation and problem solving capacitance of employees 10. Increased productivity and cognitive process 77 11. Improved consistency of production scheduling and 12.Increased furiousness on supplier integration Following are the main object ives of the study 1. 2. Identify barriers in the establishment of AISs in companies. Provide strategies for the establishment of the obstacles companies AIS in listed companies on TSE. 2. Theoretical issues and review of literature IT is a companys key infrastructure that includes physical information technology infrastructures, information technology of human resources to move information (technical and managerial skills), and technology of irreplaceable resources (Bharadvj, 2000).An important study problem in management accounting and concern about AIS decision-making with organization regarding the need for information is communication and control of accounting information system. Computer system is based on a process that supports financial data for decision-making tasks of managers within the frame of coordination and control of companys activities that in the questiones of different studied models, mingled with accounting information system with technology organization, org anizations structure and organizational environment have been studied (Chen and Hall, 1994).AIS is an important mechanism of an organization that is vital for effective management decision-making in controlling organization (Zymrmn, 1995). Generally, AIS is classified in two categories a effective decision-making for information that is largely for control of organization and b to hurry information that is mainly use for coordination of organization in decision-making are used (Kern, 1992). Effectiveness of AIS to increase system integration is to improve internal communications throughout the organization (Huber, 1990).Top management team with various cookery and management information system influences on strategic performance (Gil, 2009). Behavioral changes chase Joint development show AIS support and participation of users that has been influencing on in accounting information system development and improved financial performance, which eventually lead to successful troublesh ooting cost accounting system, are based activities (Alden burg et al. , 2009).About the productivity of information technology within the information systems in public accounting is that a small quash of respondents aware of the technology components were the major component of respondents information technology data, but not the information system Accounting and usefulness were aware of the development and personal effects in this study started the organization, human resources management and knowledge of technology and acceptance of data were evaluated (Madshary, 2008).Comparative advantage as a model of efficiency pry accounting information systems seek for scholars is solidly effective and that represent the financial resources and human resources as the two basic pillars of query and development tack industry regarding information systems that are accounting absolute superiority ensures business enterprise operations (Eles, et al. , 2008). watchfulness stress on critica l factors in success to implement organizational resources planning systems suggests that the selecting appropriate time, completing the project by one management, training personnel, superiority of project results in comparison with other projects, use of consultants, management interaction with users, the use of project control committee, shows the disparity between successful and unsuccessful projects (Bradley, 2008). adjudicate of textual factors and the uphold of characteristics of technology on implementing auditing decisions is in such a way that the use of estimator techniques by experienced auditors shows that companies which have experienced the ability of influencing on implementation of new technology using long-term budgets, have assed different courses through indirect control of the software (Curtis and Payne, 2008).Intelligent business systems and measuring, its effects in connection with business processes and organizational performance when measuring performance is important as information technology systems through specialized texts and literature is bang-up (Bashir, et al. , 2008). Test of the influence of worldwide investors on the quality of accounting information demonstrates that the choice right of investment and increasing work quality of external investors on the quality information has influenced on Russian accounting companies (Baguya, 2008). afoot(predicate) economic and the traditional model of accounting reports challenges and opportunities ahead of AIS lookes prove that the rescue in real condition can accelerate measurement and rating of business. Decision-making processes as a 78 new business model results in decrease of internal and hidden processes. Therefore, AISs together with research literature have been successful in development of new models to accelerate accounting processes (Vasarahly and Els, 2008). organizational determining factors acceptance and implementation of information technology in look upon comp anies private and public companies shows that limiting factors in the implementation and information technology overhaul, reform arranged, changes, lack of qualified personnel and Run the same technology and information systems quality are essential (Muyanu and Brook, 2007). Strategic Planning of information systems case study in inancial services companies in Germany represents that lack of scientific literature in implementation of strategic information systems planning, data channel isnt mainly due to scientific literature, although scientific literature inspiring, in make to run strategic planning, information system not included. Professional characters of management and different resources are of scientific characters. Thus the role of management in the information technology practice through the opinions of staff need more experience (Tabnar, 2007).More regulatory practices on information technology function of information technology organizations and business vault of hea ven common understanding with the goals are associated with information technology. For example, active participation in the committee information technology, carry on balance, decisions regarding technology information and understanding of strategic policies and administrative information technology in successful exploitation of information technology projects (Buyan et al. , 2007).Appropriate review between designing of AIS and performance of commercial units by analyzing strategies explains that high performance of commercial units depends on a wide range of accounting information systems (Boolean, 2007). Study of integrated information systems literatures of management accounting with consideration to the existing strengths within the framework of management accounting elements, new integrated information systems of accounting results in more development and understanding of theatrical frameworks in this regard.It identifies research gaps and suggests using research opportunit ies with different patterns and different methods. Ranking of AISs on performance of medium companies in Malaysia after study of 310 companies through electronic questionnaire showed that, a significant and important part of medium companies in Malaysia set(p) in high rank, and only a limited number of medium companies because of low organizational performance were in low level of accounting information systems (Nur Azizi and Kynk, 2005).Factors of users concentration, measurement, and report making, quality of provided management information, reviewing and checking group work of outcomes scratch the quality of accounting information (Hong-Jiang, 2005). To develop and spread of AIS a special team should be organized for designing input and output concepts and processing stored information so that companys decisions for main outputs and comparing of them with computer information to be possible and achievable (Romney and Stein, 2003).Future development of AIS in investment shows tha t the successes in avoiding risking the capital of companies are of five categories as 1- clear and bright offers. 2 Internal changes in institution investment. 3 The variety of variables and repeating information change 4 More use of information for supportive decisions support 5- world-wide impacts on investment. These evidences are good reasons for the judge and further research in the future and development of AIS (Gavyn et al. , 1997).Mistry (2005) found that, though JIT has been widely implemented, interest in documenting its impact on financial performance and productivity was generated during last few decades. For example, Inman and Mehra (1993) established the link between JIT benefits and bottom line financial measures. Olsen (2004, cited in Swamidass, 2007) is stated that lean/JIT firms tend to have better return on equity, since lean/JIT is associated with low inventories. However, according to Fullerton and McWatters, (2002), the use of financial performance measures under the present competitive market conditions appears unsustainable due to various reasons.Therefore, performance measurement system of a corporate using JIT production system should support basic variations such as increasing product or service quality, continuous development and reducing the losses (Hendricks, 1994). 79 chart (1) General Plan of financial Automation 3. Research methodology The statistical society of the study includes the financial managers of the companies listed on Tehran Stock exchange (TSE). For this purpose, a number of 442 companies were selected from TSE website.From the entire number of the selected companies 36 companies were omitted from the list of listed companies of TSE following the session of Security Subscription Board on June 10, 2008. Eventually, the study was concentrated on 406 companies from 36 different industrial sectors. The statistical confederation in this research could be all of companies all over the country, but with different d irections and limitations of the personal facilities and we limited statistical community and selected 100 companies listed on TSE.Research data collection instrument is a questionnaire which has been standardized in the academic community and harshness of it considering the opinions of specialized literatures and comments of expert managers in relevant areas were analyzed and its validity is acceptable. In order to determine the proper size of the specimen and direct the Cronbach ? coefficient a pre- interrogatory process was conducted. The methodology of the process was as follows A number of 13 questionnaires of which narration style had been confirmed were distributed by the researcher among the financial managers of the admitted companies of TSE as an initial specimen.The original data showed that, on average, the affectivity of financial expenses in order to establishing an internet financial reporting was rated at 13. 90 with the standard deviation of 4 within the range of 5-25. In the society average comparison test, with the constant number of 15 (the middle point of the higher up range), at least, a number of 86 persons at 5% hallucination rate provided 80. 26 percent level of ability. In order to exam of hypotheses, T-Test was employed in the study which it fits to the testing of hypotheses. Research hypotheses H1 middle managers prevent the establishment of AIS in financial units.H2 organizational structure prevents the establishment of AIS in the companys financial units. H3 organizational culture prevents the establishment of AIS in financial units. H4 financial problems prevent the establishment of AIS in the companys financial units. H5 labor prevents the establishment of AIS in financial units. H6 environmental factors influencing on AIS prevent the establishment of the companys financial units. 4. information analysis In this section, demographic information of participants based on research experience and education level is presented i n parry 1. 80 get across 1 General information of participants Item Variable Diploma educational background B. A M. A Field of the Study Accounting Management Lee than 5 years Experience 6-10 years 11-15 years autobus Designation deputy expert clerk Testing of hypotheses Frequency 26 59 12 59 38 62 28 7 11 7 41 38 Percentage 26. 80 60. 80 12. 40 60. 80 39. 20 63. 90 28. 80 7. 20 11. 30 7. 20 42. 30 39. 20 H1 middle managers prevent the establishment of information systems in the companys financial units. In order to testing of the first assumption, superstar sample T-test is employed which the detail has presented in Table 2.Table 2 The results of testing first dead reckoning Test honor=20 first of all scheme Middle managers H0 M = 20) (H1 = M 20 degrees of granting immunity T evidential level 0. 001 Information contained in Table 2 shows the level of significant 0. 001, and since the significant level is less than 0. 005 shows the acceptance of assumption, so H0 is rejec ted and H1 is approved. H2 organizational structure prevents the establishment of accounting information system in the companys financial units. Table 3 shows the results of testing of hypothesis, according to the results of Table 3 the research hypothesis is accepted.Table 3 the results of second hypothesis The second hypothesis organizational structure HO M = 7) (H1 = M 7 Test Value=7 Degree of freedom T earthshaking level 0. 001 Table 3 shows 0. 001 level of significant, and since the significant level less than 0. 005 is accepted, hypothesis H0 is rejected and, H2 is approved. Therefore, organizational structure is one of the barriers of the establishment of AIS in companies listed on TSE. 81 H3 organizational culture prevents the establishment of accounting information systems in financial units.For the above hypothesis single-sample T-test using SPSS software with office level of 0. 095 used and the results are mentioned in Table (4) Table (4) the results of testing trio h ypothesis Test Value=12 The third hypothesis Organizational culture HO M = 12) (H1 = M 12 degree of freedom T Significant level 0. 001 Information contained in table (4) shows significant level of 0. 001, and since the significant level less than 0. 005 is, hypothesis H0 rejected, so H3 is approved. Therefore, organizational culture prevents the establishment of AIS in companies based in financial units of companies.H4 financial problems prevented the establishment of accounting information system in the companys financial units. Table (5) the results of fourth hypothesis Test Value=6 Fourth hypothesis Financial problems HO M = 6) (H1 = M 6 degree of freedom T Significant level 0. 001 Information contained in the table (5) show 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, therefore, financial problems prevent the establishment of AIS in companies listed on TSE. H5 Labors dont prevent the establishment of AIS in financial units.For the a bove hypothesis one- sample T-test, using SPSS software with authority level of 0. 95 is used and the results are mentioned in Table (6). Table (6) the results of testing fifth hypothesis Test Value=17 fifth hypothesis Labors HO M = 17) (H1 = M 17 degree of freedom T Significant level 0. 001 Information contained in the table (6) shows 0. 001 level of significant, and since the significance level less than0. 005, H0 rejected, so H5 is approved. Hence we can say that issues related to human resources are of barriers in the establishment of accounting information system in companies laid in stock exchange.H6 environmental factors affecting accounting information system prevent the establishment of accounting information system in companies financial units. For the above hypothesis single- sample Ttest using SPSS software with effrontery level of 0. 95 used and the results are mentioned in Table (7). 82 Table 7 Results of testing sixth hypothesis Test Value=12 sixth hypothesis Envir onmental factors HO M = 12) (H1 = M 12 degree of freedom T Significant level 0. 001 Information contained in the table (7) shows 0. 001 level of significant, and since the significance level less than 0. 05, is accepted, H0 rejected, so H6 is approved. Hence, we can say that environmental factors can also regard as barriers in establishment of accounting information system in companies located in stock exchange. 5. Conclusion and Discussion Middle managers prevent implementation of AIS in companies listed on TSE. Results of above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis of the research. It heart and soul that middle managers are of affecting barriers in failure of implementation of accounting information system in companies located stock exchange .There is a significant relation between middle managers and implementation of accounting information system. Further, environmental factors prevent the implementat ion of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It factor that organizational structure is one of affecting barriers in failure of implementing AIS in companies listed on TSE. There is a meaningful relation between and between organizational structure and implementation of AIS.By the way the results reveal that organizational culture prevents the implementation of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with confidence level of 0. 95 represent the acceptance of this hypothesis in the research. It factor that organizational culture is one of the affecting barriers in failure of implementing accounting information system in companies located in stock exchange. It means that there is meaningful relation between organizational culture and implementation of accounting information.The authors come t o conclusion that several barriers lead to implementation AIS on listed companies on TSE. In such a condition it seems that without solving these problems the Iranian companies do not enjoy of advantages of AIS, so it cause very macroscopical problem in near future. 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