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

' daybook of political deliverance and behavioural Studies Vol. 2, No. 2, pp. 76-85, Feb 2011 A field of take up of the barriers of writ of execution of write up teaching administration: Case of listed companies in outstanding of Iran Stock Exchange 1 explanation administration Mahdi Salehi1 Abdoreza Abdipour2 and fudgement De ruinment, Islamic Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran [email protected] com\r\nAbstract: account entropy ar trudgement is iness of sub strategys in counsel education organisation that is very important in either companies. The reliable charter reviews barriers in carrying out by postulating half a dozen hypotheses of explanation knowledge musical arrangement of rules ( core managers, human resources, governing bodyal social structure, surroundingsal factors, fiscal issues, and governanceal civilization) in companies listed on Tehran Stock Exchange.\r\nFin tout ensembley, around results were obtained in this agency: barrier of organisational structure with 26 portion, shopping center managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and last fiscal issues with16 percent were identified as barriers factors influencing on the origination of account statement education carcasss in listed companies on Tehran Stock Exchange.\r\n widely distributedly to eliminate these barriers, cargon, monetary managers and provide must be trained often by experience teachers in account development systems to social occasion the specialist and professional managers, to lengthen postal service of managers, to clear monetary issues, to inform bene ables of system institution to companys managers. By giving reward to managers and staff soften to encourage these people to spend the untested system.\r\nTo free staff that the organic law of newborn system would be their advantages; by the lever of reward, to encourage staff to repugn in learning and work with the system in staff and learn to compete with systems that net hie performing and implementing the system. Key words: strain family relationship knowledge systems, Corporate chronicle system, pecuniary system 1. world Today, dramatic changes stick out occurred in the field of instruction Technology (IT) and its progress has been so pervasive so that it has created changing trends in different in beas.\r\nThe well-nigh important features of it ar; postgraduate gear speed selective information exploiting, extremely high accuracy, and high speed admittance to randomness, to be up-to-date, the possibility of electronic exchange of data, high choice, very cheap and declining price. By considering these factors on that point result be no need to justify the enjoyment of IT in todays world (Salehi et al. , 2010a). Addition in account has to use and apply all or some of the new techniques in their function and obligations. So, providers of breeding oddly accountants, should be the providers of advanced and high- fictitious character reading so that their services to be bought in high prices.\r\nOtherwise, in the emerging they will not grow any place. accountancy culture System (AIS) is developed amidst one or two or more than units of a company to achieve a specific close (Salehi et al. , 2010 b; Salehi and Alipour, 2010). It contains small sub-systems that expect larger systems, embroils people, methods, culture and softw ar and cultivation applied science infrastructures (Romney and Barrett, 2003). System consists of a set of incorporated components that be affiliated to achieve one or several particular goals in a expression that, if one or more input burn down enter in it, one or more output exits (Frederick, 1984).\r\nAIS is a totally designed system for the return, collection, organization (processing), storage, retr ieval and public exposure in an institution, organization or any opposite defined aras of society. AIS rat helps byplay units and solve short-run problems of managers in the aras of final price, represent and cash fertilize with providing education to endorse and supervision of companies in the dynamic and competitive environment, and to help the integration of these companies and the useable considerations and strategic programs in long term (Mitchell et al. 2000). construct in the fields of chronicle, culture applied science and entropy systems during the past two decades suggest conditions to consider the utilization of chronicle info system. For example, the evolution of active database applied science, implementing new sits, such as accounting resources and factors of planning resources and al pitifuling accounting nurture to attract fiscal old data. 76 Available lits disposition little evidence of underdeveloped AIS within mean(a) companies. In fact extensive evidences suggest that monetary accountings n medium companies are the main source of information and focussing (McMahon and Davies, 1994). Advantages of JIT The advantages of the JIT ism are many. Giunipero et al. , (2005) say that JIT has led to several benefits which include lower outturn cost, higher and faster by center ofputs, best production timberland, reduced inventory costs, and shorter conduce measure in purchasing. According to an American study of U. S. Manufactures, companies can expect improved act in lead cartridge holders, quality directs, turn over productivity, employee relations, inventory takes and manufacturing costs (White, Pearson, and Wilson, 1999).\r\nFullerton and McWatters (2001) summarised benefits in to v categories: quality benefits, time-based benefits, employee flexibility, accounting simplification and satisfying profitability. The increase in surgical operation is usually traceable to a decrease in inventory trains, electric sander production flow, lower storage cost and lastly a decrease in average cost per unit (Hall, 1989). Callen et al. , (2000) inform that JIT plants commence largely less(prenominal)(prenominal) WIP than non-JIT plants. JIT plants also store fewer finished products and have lower variable and total costs than the non-JIT equivalent.\r\nCallen et al. , (2000) advance found that JIT plants are authoritatively more productive than non-JIT plants, save are neither successful at minimizing WIP and costs nor maximizing profits. It is executable to observe that conventional slaying measuring rod system is inconsistent with JIT system benefiting from technological innovations at a maximum take and also that it prevents or hides broad-based effectiveness of new production methods. In this sense, the restrictions of traditionalistic measurement system in JIT environment might be listed as follows: 1.\r\n persisting development in production process is sanctioned eleme nt in JIT manufacturing environment. To reach this aim easily, it’s intended to make flow of production possible with minimal parties and decreasing extend take aims to a minimum. Yet, production and productivity measures of traditional taste have reported that the productivity is low when small- take production is made (Drury, 1990). For this reason, traditional accounting system suggests increasing batch cogency rather than decreasing lot size, which leads to raising stock directs, long supply process, increasing cost and declining node satisfaction (Mcnair et al. 1990). As in standard costing, give up operational control of traditional accounting system cannot be carried out in today’s production environment (Allott, 2000; Cheatham and Cheatham: 1996; Ezzamel, 1992). Besides, repayable to the reliability and physical structure of manufacturing processes in JIT environment, deviations do not exist or exist in quite low take and it also leads to less use of deviation analyses. JIT manufacturing system changes will bring about changes in information requirements (Upton, 1998).\r\nAs it is known, normally traditional exercise, reporting is brisk monthly or weekly and cannot detect on time real reasons of processes that are not realised as expected. Yet, in JIT production system there is a possibility of short production cycle, so it requires information for the problems coming out in unanimity with one-day or â€Å"real time” principal. 2. 3. Ahmad et al. , (2004) presented potential benefits and performance improvements achieved with JIT instruction execution. The summary of main benefits of JIT is listed below: 1. 2. 3. . 5. 6. 7. 8. 9. lessen process time, setup time and lead time; Reduced raw material, wip and finished goods inventory levels and lot size; alter machinery and reduced machine breakdowns and downtimes; minify space requirement; Improved flow of products; displace production costs; Simplified production processes; Improved quality; Improved flexibility, multifunctional ability, motivation and problem answer capability of employees; 10. increase productivity and performance; 77 11. Improved consistency of production scheduling; and 12.\r\nIncreased emphasis on supplier integration sideline are the main objectives of the study: 1. 2. Identify barriers in the make-up 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 lit IT is a companys key infrastructure that includes physical information applied science infrastructures, information engineering science of human resources to get information (technical and managerial skills), and engineering of irreplaceable resources (Bharadvj, 2000).\r\nAn important study problem in counsel accounting and engross about AIS decision-making with organization regarding the need for information is colloquy and control of accounting informa tion system. Computer system is based on a process that supports pecuniary data for decision-making tasks of managers within the frame of coordination and control of companys activities that in the enquiryes of different studied models, between accounting information system with engineering science organization, organizations structure and organizational environment have been studied (Chen and Hall, 1994).\r\nAIS is an important mechanism of an organization that is vital for effective management decision-making in imperative 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 facilitate information that is in the prototypic place utilise for coordination of organization in decision-making are used (Kern, 1992). authority of AIS to increase system integration is to improve upcountry communications throughout the organization (Huber, 1990).\r\nTop managem ent team up with various planning and management information system influences on strategic performance (Gil, 2009). Behavioral changes following Joint development show AIS support and participation of users that has been influencing on in accounting information system development and improved financial performance, which in the end lead to successful troubleshooting cost accounting system, are based activities (Alden burg et al. , 2009).\r\nAbout the productivity of information technology within the information systems in public accounting is that a small make out of respondents aware of the technology components were the major component of respondents information technology data, but not the information system bill and proceeds were aware of the development and effects in this study started the organization, human resources management and knowledge of technology and borrowing of data were evaluated (Madshary, 2008).\r\nComparative advantage as a model of efficiency value acc ounting information systems inquiry for scholars is significantly effective and that represent the financial resources and human resources as the two basic pillars of research and development supplement industry regarding information systems that are accounting absolute superiority ensures business operations (Eles, et al. , 2008).\r\n direction stress on critical factors in success to implement organizational resources planning systems suggests that the selecting take into account time, completing the realise by one management, bringing up violence, superiority of project results in comparison with separate projects, use of consultants, management interaction with users, the use of project control committee, shows the difference between successful and unfortunate projects (Bradley, 2008).\r\n rise of textual factors and the affect of characteristics of technology on implementing auditing decisions is in such a way that the use of computer techniques by experienced auditors shows that companies which have experienced the ability of influencing on performance of new technology using long-term budgets, have assed different courses through indirect control of the computer software (Curtis and Payne, 2008).\r\nIntelligent 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 outstanding (Bashir, et al. , 2008). Test of the influence of foreign investors on the quality of accounting information demonstrates that the choice the right way of investment and increasing work quality of outside(a) investors on the quality information has influenced on Russian accounting companies (Baguya, 2008).\r\nCurrent economic and the traditional model of accounting reports: challenges and opportunities ahead of AIS researches prove that the economy in real condition can pelt along measurement and evaluation of business. Decision-making processes as a 78 new business model results in decrease of subjective and hidden processes. on that pointfore, AISs together with research literature have been successful in development of new models to accelerate accounting processes (Vasarahly and Els, 2008).\r\n organizational determining factors acceptance and implementation of information technology in mean companies: toffee-nosed 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 imagening 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 transfer isnt mainly due to scientific literature, although scientific literature inspir ing, in practice 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).\r\n more restrictive practices on information technology function of information technology organizations and business sector common catch with the goals are associated with information technology. For example, active participation in the committee information technology, trade 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).\r\nAppropriate review between figure of AIS and performance of commercialized units by analyzing strategies explains that high performance of commercial units depends on a wide range of accoun ting information systems (Boo slender, 2007). try of integrated information systems literatures of management accounting with consideration to the existing strengths within the manakin of management accounting elements, new integrated information systems of accounting results in more development and understanding of theatrical frameworks in this regard.\r\nIt identifies research gaps and suggests using research opportunities 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 placed 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).\r\nFactors of users concentration, measurement, and report making, quality of provided management information, reviewing and ch ecking group work of outcomes affect 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).\r\nFuture development of AIS in investment shows that the successes in avoiding risking the capital of companies are of five categories as: 1- clear and bright offers. 2 †national changes in institution investment. 3 †The variety of variables and repetition information change 4 †More use of information for supportive decisions support 5- world-wide dazes on investment. These evidences are good reasons for the judge and further research in the future and development of AIS (Gavyn et al. , 1997).\r\nMistry (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) ceremonious the link between JIT benefits and bottom line financial measures. Olsen (2004, cited in Swamidass, 2007) is stated that â€Å"lean/JIT unanimouss 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.\r\nTherefore, performance measurement system of a corporate using JIT production system should support basic variations such as increasing product or service quality, continuous development and trim down 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 exchan ge (TSE). For this purpose, a number of 442 companies were selected from TSE website.\r\nFrom the immaculate number of the selected companies 36 companies were omitted from the list of listed companies of TSE following the academic session of Security Subscription Board on June 10, 2008. Eventually, the study was arduous on 406 companies from 36 different industrial sectors. The statistical community in this research could be all of companies all over the country, but with different directions and limitations of the person-to-person facilities and we limited statistical community and selected 100 companies listed on TSE.\r\nResearch data collection instrument is a questionnaire which has been standardized in the academic community and stiffness of it considering the opinions of specialized literatures and comments of expert managers in relevant areas were analyse and its validity is acceptable. In purchase order to determine the worthy size of the specimen and calculate the Cronbach ? coefficient a pre-testing process was conducted. The methodology of the process was as follows: A number of 13 questionnaires of which narration style had been con householded were distributed by the researcher among the financial managers of the admitted companies of TSE as an initial specimen.\r\nThe genuine 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 unending number of 15 (the eye point of the preceding(prenominal) range), at least(prenominal), a number of 86 persons at 5% error rate provided 80. 26 percent level of ability. In order to testing of hypotheses, T-Test was sedulous in the study which it fits to the testing of hypotheses. Research hypotheses H1: middle managers prevent the establishment of AIS in financial units.\r\nH2: 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. data abbreviation In this section, demographic information of participants based on research experience and education level is presented in card 1. 80\r\n submit 1: General information of participants Item Variable Diploma educational background B. A M. A Field of the subscribe write up management Lee than 5 long time Experience 6-10 years 11-15 years Manager name deputy expert clerk Testing of hypotheses relative 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 preven t the establishment of information systems in the companys financial units. In order to testing of the prime(prenominal) hypothesis, One sample T-test is employed which the detail has presented in Table 2.\r\nTable 2: The results of testing first hypothesis Test survey=20 basic hypothesis diaphragm managers H0: M = 20) (H1: = M> 20 heads of granting immunity T noteworthy level 0. 001 randomness 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 hypothesis, so H0 is rejected 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.\r\nTable 3: the results of sulphur hypothesis The second hypothesis fundamental lawal structure HO: M = 7) (H1: = M; 7 Test apprise=7 Degree of freedom T Significant 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.\r\nFor the to a higher place hypothesis single-sample T-test using SPSS software with confidence level of 0. 095 used and the results are mentioned in Table (4) Table (4): the results of testing third hypothesis Test Value=12 The third hypothesis Organizational culture HO: M = 12) (H1: = M; 12 degree of freedom T Significant level 0. 001 randomness 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 base d in financial units of companies.\r\nH4: financial problems prevented the establishment of accounting information system in the companys financial units. Table (5): the results of quaternate hypothesis Test Value=6 4th 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 import level less than0. 005, H0 rejected, therefore, financial problems prevent the establishment of AIS in companies listed on TSE. H5: Labors tangle with’t prevent the establishment of AIS in financial units.\r\nFor the to a higher place hypothesis one- sample T-test, using SPSS software with confidence level of 0. 95 is used and the results are mentioned in Table (6). Table (6): the results of testing ordinal hypothesis Test Value=17 one-fifth hypothesis Labors HO: M = 17) (H1: = M> 17 degree of freedom T Significant level 0. 001 Information contained in the tab le (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 locate in stock exchange.\r\nH6: environmental factors alter 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 confidence 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 Environmental 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 ba rriers in establishment of accounting information system in companies regain 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 means that middle managers are of bear upon barriers in failure of implementation of accounting information system in companies located stock exchange .\r\nThere is a meaty relation between middle managers and implementation of accounting information system. Further, environmental factors prevent 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 means that organizational structure is one of touch on barriers in failure of implementing AIS in companies listed on TSE. There is a me aningful relation between and between organizational structure and implementation of AIS.\r\nBy 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 means that organizational culture is one of the impact 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.\r\nThe authors come to cultivation that several barriers lead to implementation AIS on listed companies on TSE. In such a condition it seems that without solve these problems the Iranian companies do not enjoy of advantages of AIS, so it cause very big problem in near future. 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