ارزيابي ويژگي هاي كيفي سيستم اطلاعات حسابداري (مطالعه موردي : شركت پتروشيمي بندر امام)

Evaluation of Qualitative Characteristics of Accounting Information System (Case Study:Bandar Imam Petrochemical)

Today we can say that any management decision had financial results, therefore, management for taking any decision need financial information. Responsibility of preparing and processing such information is with accounting information systems. The main purpose of this research is to investigate, whether the accounting system in Bandar Imam Petrochemical Company provides information needed for management decisions. In this study the whole population of Bandar Imam Petrochemical Companyʹs managers are taken as the research sample. This study is combination of library and field study. Research hypotheses investigate the qualitative characteristics of accounting information system such as, understandability, relevance, reliability, comparability and timeliness. To collect the required data a questionnaire Likert- type is used and to test the hypotheses the normal Z test is conducted. Results indicate that Bandar Imam Petrochemical companyʹs accounting system has qualitative characteristics of information system.