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بررسی عوامل مؤثر در بکارگیری نظام اطلاعاتی حسابداری در شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران | ||
حسابداری سلامت | ||
مقاله 1، دوره 3، شماره 1 - شماره پیاپی 7، فروردین 1393، صفحه 1-19 اصل مقاله (259.32 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2014.16945 | ||
نویسندگان | ||
دکتر عبدالمهدی انصاری1؛ اکبر رحیمیپور* 2؛ معصومه تدریسحسنی3 | ||
1دانشیار حسابداری دانشگاه ولیعصر (عج) رفسنجان | ||
2کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد سیرجان، عضو باشگاه پژوهشگران جوان و نخبگان | ||
3کارشناس ارشد مدیریت بازرگانی از دانشگاه آزاد اسلامی واحد سیرجان، عضو باشگاه پژوهشگران جوان و نخبگان | ||
چکیده | ||
مقدمه: پژوهش حاضر به بررسی عوامل مؤثر در بکارگیری نظام اطلاعاتی حسابداری برای 10 شرکت دارویی پذیرفتهشده در بورس اوراق بهادار تهران پرداخته است. روش پژوهش: دادههای پژوهش از طریق توزیع پرسشنامه در بین 100 نفر از کارکنان شرکتهای مورد بررسی جمعآوری شده است که بعد از اجرای پیشآزمون و محاسبه آلفای کرونباخ، بر اساس فرمول کوکران تعداد 70 نفر بهعنوان نمونه پژوهش انتخاب شدند. روش آماری پژوهش، استفاده از آزمون تیاستیودنت و آزمون فریدمن برای رتبهبندی هر یک از عوامل است. یافتهها: نتایج پژوهش بیانگر این است که همه عوامل مورد بررسی بر اجرای موفق نظام اطلاعاتی حسابداری اثرگذار است. همچنین، نتایج نشان داد که میزان تغییرپذیری نظام اطلاعاتی حسابداری از متغیر آگاهینداشتن مدیران از اهمیت رایانه نسبت به سایر متغیرها بیشتر است و کمترین تغییرپذیری را از متغیر استانداردنبودن روشهای حسابداری دارد. نتایج آزمون فریدمن نیز نشان داد که متغیر انعطافناپذیری نظام دارای رتبه 1 و متغیر کمبود نیروی متخصص دارای آخرین رتبه است. نتیجهگیری: اجرای نظام اطلاعاتی در سازمانها با مشکلات زیاد و نرخ بالای شکست روبرو است. برخی از مشکلات، ناشی از نوع فنآوری مورد استفاده در نظامها مانند تطبیقنداشتن نظامها با فنآوریهای پیشرفته و تغییرات روزافزون و استفادهنکردن از نرمافزارهای پیشرفته و به روز برای بهرهگیری از اطلاعات جامع و بهنگام است. | ||
کلیدواژهها | ||
نظام اطلاعاتی؛ نظام اطلاعاتی مدیریت؛ نظام اطلاعاتی حسابداری | ||
مراجع | ||
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