ارزيابي نرم افزارهاي حسابداري بر اساس ويژگي هاي سيستم هاي اطلاعاتي حسابداري (AIS) (مطالعه موردي شركت هاي مستقر در استان زنجان)

An analysis of accounting software based on accounting information systems (AIS) (case study: companies based on zanjan province)

Accounting software has been used as one of the parameters of accounting information systems in companies. As such, a study of whether exist main characteristics of AIS in these software or not, is the main interest of this article. An accounting information system should have features such as compatibility, flexibility, internal control, general characteristics, training, and reporting structure. The above - mentioned characteristics can be considered as main variables of this study with regard to their impact on. Dependent variable - accounting software. These variables have been selected and a six-hypothesis of research have been analyzed. Research method in this article is descriptive - survey and is completely applied one. The basis of data gathering consists of primary inputs and secondary inputs by making use of questionnairs, interviews and documented inputs, derived from traditional and digital libraries. Statistical societies in this study are zanjan- based business, service and merchandising companies. The sampling method is random quota sampling which derives from Cochran Formula by using size of sample. Descriptive and inferential statistics have been used for information analysis. For descriptive statistics, general characteristics of sample (sex, age, work experience, discipline, kind of activity and the number of human resources) have been described. For inferential statistics by using one- sample T-test and kroskal valis the significance has been defined. With regard to indentifying the extent of influence of some used variables in case companies. All of them except reporting structure have been characterized as suitable AIS. All hypotheses indicate that compatibility and control have nothing to do with companiesʹ activity and flexibility in the number of human resources.