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• Main Authors: دکتر محسن دستگیر, دکتر مهدی جمشیدیان, عباس جدیدی
• Format: Article
• Language: fas
• Published: University of Tehran 2003-12-01
• Series: بررسی‌های حسابداری و حسابرسی
• Subjects: Accounting Information System Characteristics; Accounting Information Systems; Decision making; Management Accounting
• Online Access: https://acctgrev.ut.ac.ir/article_10471_1437cf687d63873e9e3eda37d84de3d7.pdf
• ISSN: 2645-8020; 2645-8039

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 a source of providing information for decision-making has specific importance. In ths 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 decisions. The case of Bahman Group will be investigated to find out the usefulness of accounting system in providing the required imformation for management. The findings of this study show that Bahman Group’s 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 Group’s accounting system.