Qualitative Characteristics of Accounting Information: A Study on Mobile Telecommunication Companies in Bangladesh (original) (raw)
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This paper evaluates the importance of accounting information systems (AIS) and information technology in accounting practices. Previous findings revealed that many firms are losing vast amounts of money on processing accounting information. Additionally, the management of these companies does not have access to real-time financial information for decision making and financial forecasting. There is a need, therefore, to assess the importance of AIS in the accounting department of a firm. This study employed qualitative and quantitative research methods to collect and analyze research data. In total, 19 participants drawn from 7 companies within the Zakho district met the eligibility criteria, which required that participants be owners or employees of the selected companies. The results showed that many companies within the Zakho district have deployed AIS and are carrying out accounting practices faster. There is proper planning and coordination of financial information and thus efficiency in decision making.
Role of accounting information systems on relevance of accounting information
Accounting is an information system and managers should obtain high-quality and suitable information from formal and informal channels for decision-making. Accounting information system (AIS) is a part of this system that registers and summarized financial events. Then it reports information as accounting information to support managers in decision-making the question is that whether AIS affects relevance of accounting information in financial statements? To do this research, a sample of 105 confidant auditors from Tehran Stock Exchange and professors of Islamic Azad University, region 5, was selected by Simple Random Sampling (SRS) method as questionnaires. Inferential statistical method, Clemogrov-Smironov test, and t-student test were used. It was found that accounting information systems highly affect on relevance of financial statement. [Zare I, Nekounam J, Pirzad A, Sedaghatjoo F, Mosavimotahar S. Role of accounting information systems on relevance of accounting information. Life Sci J 2013;10(3s):589-592] (ISSN:1097-8135).