Investigating the underlying factors for improving information quality of accounting information system

The underlying factors for improving information quality of accounting information systems companies listed in Tehran Stock Exchange has been studied in this research. The population of this study include all financial managers of the companies listed in Tehran Stock Exchange in 2009 that is (N = 329) and the sample is (n = 87) of these companies financial managers. Made questionnaire was used to collect data and its reliability were determined ? =%91 according to Cronbachʹs alpha. Data collected were analyzed using SPSS statistical software. In order to confirm or reject the hypotheses Z test was used, among five determined hypothesis it was found that improving decision making, system of internal control, the quality of financial reporting and facilitating transaction processing are some of crucial factors for the development of quality in accounting information systems but improving performance evaluation isnʹt among the main factors to improve information quality.