Factors influencing the alignment of accounting information systems of accepted manufacturing firms in Tehran Stock Exchange

• Main Author: Fazel Tamoradi
• Format: Article
• Language: English
• Published: Growing Science 2014-03-01
• Series: Management Science Letters
• Subjects: Accounting information system; Management accounting system alignment; Fit; Organizational information processing theory; Developing countries
• Online Access: http://www.growingscience.com/msl/Vol4/msl_2014_28.pdf

The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.