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Research Article | Open Access
Volume 14 2022 | None
The relationship between financial management information systems and accounting policy retention (Case study: Listed companies)
Habib Piri, Hadi Bakhshesh Tanyani , Amrollah Zeynali Kermani
Pages: 3463-3472
Abstract
According to the contingency theory, accounting information systems lead to optimal performance in the organization and create the role of accounting information systems (AIS) as a dynamic link between the organization’s strategies and common accounting criteria. Therefore, characteristics of financial information systems can be effective on system performance based on process-oriented model in situations of task uncertainty. Thus,based on this argument, the aim of the present research is to examine the relationship between financial management information systems and accounting policy retention
Keywords
: information systems, financial management, accounting policies, listed companies.
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