The Effect of Implementation of Accounting Information System on Efficiency, Profitability and Productivity of SMEs in Iran
Author:
, , , , ,Year
: 2015
Abstract: Purpose Organizations are competing in the Information Age where knowledge and information are key resources.
Management information systems (MIS) provide information that organizations need to manage themselves efficiently
and effectively. The accounting information system (AIS) plays a crucial role in MIS. AIS is a system of collection,
storage, and processing of financial and accounting data to be used by decision makers. These systems must correspond
to the needs and structure of the organization.
Design/methodology/approach In this research, the authors examined the information requirements (the ideal condition)
of SMEs listed on Tehran Stock Exchange (TSE) and compared it to the information processing (IP) capacity of
the existing systems (the current condition) using 19 standard IP indicators. Then, sample SMEs were divided into
good and poor AIS performance groups based on their scores, and the effect of implementation of AIS on efficiency,
profitability, and productivity of these firms was examined using P/E ratio and Tobin’s Q.
Findings The results indicated that AIS implementation is positively associated with Tobin’s Q of TSE-listed firms.
However, no significant relationship was observed between AIS implementation and P/E ratio in the poor AIS performance
group.
Originality/value So far, such a study did not conduct about the subject of the study in Iran, so it may lead strength
on decision making as well policy making on the SMEs in Iran.
Management information systems (MIS) provide information that organizations need to manage themselves efficiently
and effectively. The accounting information system (AIS) plays a crucial role in MIS. AIS is a system of collection,
storage, and processing of financial and accounting data to be used by decision makers. These systems must correspond
to the needs and structure of the organization.
Design/methodology/approach In this research, the authors examined the information requirements (the ideal condition)
of SMEs listed on Tehran Stock Exchange (TSE) and compared it to the information processing (IP) capacity of
the existing systems (the current condition) using 19 standard IP indicators. Then, sample SMEs were divided into
good and poor AIS performance groups based on their scores, and the effect of implementation of AIS on efficiency,
profitability, and productivity of these firms was examined using P/E ratio and Tobin’s Q.
Findings The results indicated that AIS implementation is positively associated with Tobin’s Q of TSE-listed firms.
However, no significant relationship was observed between AIS implementation and P/E ratio in the poor AIS performance
group.
Originality/value So far, such a study did not conduct about the subject of the study in Iran, so it may lead strength
on decision making as well policy making on the SMEs in Iran.
Keyword(s): management information system,accounting information system,P/E ratio,Tobin’s Q
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The Effect of Implementation of Accounting Information System on Efficiency, Profitability and Productivity of SMEs in Iran
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| contributor author | مهدی صالحی | en |
| contributor author | محمود لاری دشت بیاض | en |
| contributor author | Mostafa Bahrami | en |
| contributor author | Ebadollah Teymoori | en |
| contributor author | Mahdi Salehi | fa |
| contributor author | Mahmoud Lari Dashtbayaz | fa |
| date accessioned | 2020-06-06T13:27:27Z | |
| date available | 2020-06-06T13:27:27Z | |
| date issued | 2015 | |
| identifier uri | https://libsearch.um.ac.ir:443/fum/handle/fum/3355631 | |
| description abstract | Purpose Organizations are competing in the Information Age where knowledge and information are key resources. Management information systems (MIS) provide information that organizations need to manage themselves efficiently and effectively. The accounting information system (AIS) plays a crucial role in MIS. AIS is a system of collection, storage, and processing of financial and accounting data to be used by decision makers. These systems must correspond to the needs and structure of the organization. Design/methodology/approach In this research, the authors examined the information requirements (the ideal condition) of SMEs listed on Tehran Stock Exchange (TSE) and compared it to the information processing (IP) capacity of the existing systems (the current condition) using 19 standard IP indicators. Then, sample SMEs were divided into good and poor AIS performance groups based on their scores, and the effect of implementation of AIS on efficiency, profitability, and productivity of these firms was examined using P/E ratio and Tobin’s Q. Findings The results indicated that AIS implementation is positively associated with Tobin’s Q of TSE-listed firms. However, no significant relationship was observed between AIS implementation and P/E ratio in the poor AIS performance group. Originality/value So far, such a study did not conduct about the subject of the study in Iran, so it may lead strength on decision making as well policy making on the SMEs in Iran. | en |
| language | English | |
| title | The Effect of Implementation of Accounting Information System on Efficiency, Profitability and Productivity of SMEs in Iran | en |
| type | Journal Paper | |
| contenttype | External Fulltext | |
| subject keywords | management information system | en |
| subject keywords | accounting information system | en |
| subject keywords | P/E ratio | en |
| subject keywords | Tobin’s Q | en |
| journal title | Banks and Bank Systems | fa |
| pages | 79-86 | |
| journal volume | 10 | |
| journal issue | 3 | |
| identifier link | https://profdoc.um.ac.ir/paper-abstract-1053602.html | |
| identifier articleid | 1053602 |