بررسي شناخت جامعه حسابداران ايران از REA و نقش آن در آموزش سامانه هاي اطلاعاتي حسابداري در دانشگاه هاي ايران

Investigation of diagnois of Iran Accountant society of REA in eduation of Accounting systems in Universites

These days Internet, E-Commerce and Information systems play a major role in enterprises. If enterprises are not equipped with suitable Information Systems, they will not be able to participate in the world competitive markets and survive in them. Hence the REA information system is known as the one that has this ability, while this model can be used in setting standards for data transmission between enterprises, it is widely used in teaching accounting information systems as well. There are seven hypotheses in this research, six of which were about hurdle that cause not to identify REA in Iran. Seven hypotheses were put forth in this research, in six of which six different causes for REAʹs lack of identification were discussed: * lack of sufficient scientific sources for introducing the REA * not using REA in teaching AIS * sufficing to existing information systems * lack of attention to integrated information systems * not using Internet to do trades * lack of attention to the supply chain in enterprises. In the seventh hypothesis; however, using the REA pattern in teaching AIS was discussed for a better understanding of the students. The research was done between university professors, auditors and financial managers of different companies. The questions in the questionnaire included five choices and they were measured by Likert scale. SPSS, version 14, was used to analyze the statistics and the analysis of these data has been done through the non parametric chi square (%2 )> t-student and Fridman k-related tests. During the analysis of the data, six of the hypotheses were approved. Only "lack of attention to integrated information systems" was not accepted as a cause for lack of identification. It is hope, that this research will trigger such discussions and studies in academic assemblies as well as professional associations.