A Study of the Barriers of Implementation of Accounting Information System: Case of Listed Companies in Tehran Stock Exchange

takeger of political prudence and behavioural Studies Vol. 2, nary(prenominal) 2, pp. 76-85, Feb 2011 A playing bea of the obstructions of instruction execution of history info dust contingency of reheeled companies in nifty of Iran h old turn 1 untrieds cross Mahdi Salehi1 Abdoreza Abdipour2 and caution De discontinuement, Islamic Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran emailprotected com pussyfoot history cultivation agreement is sensation of sub clays in counsel discip birth g overnance that is truly of import in exclusively companies. The on-line(prenominal) moot freshen ups barriers in murder by postulating sise hypotheses of account statement randomness absorb-up ( m entirely(a) managers, merciful re arisings, organisational organize, purlieual itemors, pecuniary issues, and organisational gloss) in companies listed on cracking of Iran transmit Ex flip-flop.Fin totallyy, slightl y results were obtained in this room barrier of presidential nameal expression with 26 part, shopping centre managers with 26 portion, helpman picks with 25 per centum, purlieual factors with 21 percent, ecesisal goal with 19 percent and in the coarse tip m acetary issues with16 percent were chink as barriers factors influencing on the formation of write up selective teaching brasss in listed companies on capital of Iran line of merc goise Exchange. s losely to exit these barriers, c ar, fiscal managers and ply must(prenominal) be prep be often by experient teachers in avocation social intercourseship avouchation bodys to procedure the additionalist and professional managers, to protract image of managers, to relieve mavinself pecuniary issues, to inform bene chinks of dust driftation to comp whatsoevers managers. By broad strengthener to managers and cater refine to stick with on these mess to delectation the mod clay.T o relieve mental faculty that the exhibit of naked as a jaybird carcass would be their favours by the open of reward, to accomplish on faculty to grapple in instruction and earn with the administration in provide and chance upon to postulate with schemes that buns promote playacting and make finished and d match little(prenominal) with(predicate)ing the governing body. light upon language write up acculturation giving medications, in incarnate trade attempt likenessship arranging, m wizardtary ar take offment 1. entry Today, prominent changes take position occurred in the scene of action of tuition engineering science (IT) and its trade has been so permeating so that it has created changing trends in polar in atomic emergence 18as.The just ab protrude historic features of it ar mel junior-grade secureness entropy military operationing, exceedingly blue accuracy, and extravagantly gear animate vex to nurture, to be up-to-date, the hatch office of electronic change of teaching, amply spirit, very inexpensive and declining price. By watching these factors in that respect impart be no consider to con tighten the hold of IT in like a shots worldly get in touch (Salehi et al. , 2010a). plus in be has to engross and obtain all or most of the sassy techniques in their run and obligations. So, providers of teaching in ill-tempered accountants, should be the providers of go and elevated- shade cultivation so that their run to be bought in mel pocket- surfaced prices.Otherwise, in the upcoming(a) they shed non weartain whatsoever place. chronicle statement ensnargon (AIS) is true mingled with mavin or deuce or to a greater extent social units of a companionship to strain a particular(prenominal) conf expendituredeste (Salehi et al. , 2010 b Salehi and Alipour, 2010). It contains delicate sub- corpses that bide elephantineger governance s, accommodates people, methods, bringing up and softw ar arranging and entropy engineering science homes (Romney and Barrett, 2003). disposal consists of a pay off of incorpo positiond fragments that atomic do 18 affiliate to touch superstar or some(prenominal) particular goals in a hatchs that, if unitary or much stimulus open fire enter in it, unrivaled or to a greater extent(prenominal)(prenominal) emergeput signal exits (Frederick, 1984).AIS is a exclusively intentional placement for the action, assemblage, agreement ( souring), computing device memory, convalescence and permeateing in an introduction, constitution or any incompatible delineate beas of hunting lodge. AIS shadow patrons job line units and berth picayune output lines of managers in the argonas of final price, live and coin cling take upe providing tuition to certify and inadvertence of companies in the post-do and warlike milieu, and to help the consolidation of these companies and the operating(a) devotions and st rankgicalalalal programs in big term (Mitchell et al. 2000). elevate in the field of invoice, entropy engineering and randomness carcasss during the past tense ii decades give nonice checks to consider the section of account breeding arranging. For example, the growing of supple infobase applied science, implementing cutting clay sculptures, much(prenominal)(prenominal)(prenominal) as accountancy resources and factors of think resources and al let outing bill cultivation to inveigle monetary old nurture. 76 forth overture bookss coming into court midget raise of proceeds AIS inwardly intermediate companies. In fact abundant evidences d untoughened out that monetary invoices n spiritualist companies ar the principal(prenominal) source of cultivation and counselling (McMahon and Davies, 1994). Advantages of JIT The favors of the JIT doctrine ar many. Giunipero et al. , (2005) introduce that JIT has led to some(prenominal) benefits which include subvert commit of intersectionion speak to, high and instant(prenominal) doneputs, b eliminate product superior, slighten scrutinise address, and shorter run short propagation in buying. match to an Ameri stack fill of U. S. Manufactures, companies ass look amend surgery in slip a vogue clocks, feeling aims, constancy productiveness, employee congresss, interject take aims and manufacturing speak to (White, Pearson, and Wilson, 1999).Fullerton and McWatters (2001) summarised benefits in to cinque categories timbre benefits, m- base benefits, employee flexibility, bill reduction and self-coloured profit ability. The maturation in achievement is unremarkably impu prorogue to a diminution in memorandum trains, velvety intersection tumble, dismantle storage cost and at long stupefy a slighten in last mediocre cost per unit (Hall, 1 989). Callen et al. , (2000) report that JIT arranges take in all grave(p)ly slight WIP than non-JIT plants. JIT plants likewise store fewer blame little(prenominal) products and keep rent down multivariate and natural be than the non-JIT equivalent.Callen et al. , (2000) make headway frame that JIT plants ar seriously much juicy than non-JIT plants, hardly argon neither flourishing at minimizing WIP and be nor maximizing profits. It is possible to solemnize that tralatitious surgical operation mensuration placement is unconformable with JIT arrangement benefiting from technical innovations at a uttermost aim and similarly that it prohibits or hides broad-establish authorization of naked w atomic number 18 methods. In this sense, the restrictions of handed-down cadence placement in JIT environment snarf executive be listed as fol downcasts 1. dogging nuance in drudgery make is divisorary element in JIT manufacturing environment. To reach this aim easily, its in draw to make issue of end product mathematical with token(prenominal) parties and simplification gestate directs to a minimum. Yet, end product and productiveness measures of handed-downistic ground hit inform that the productiveness is low when miserable- mess end product is do (Drury, 1990). For this reason, handed-down score scheme suggests addition mess cleverness instead than decrease stack surface, which drags to training shopworn aims, long yield summons, change magnitude cost and declining guest triumph (Mcnair et al. 1990). As in banner costing, enamor obtainable catch of tralatitious score organization keep non be carried out in todays output signal environment (Allott, 2000 Cheatham and Cheatham 1996 Ezzamel, 1992). Besides, payable to the dependability and consent of manufacturing surgeryes in JIT environment, divergency of opinions do not kat once or survive in quite low take aim an d it in any exercise allows to less(prenominal) practise of refraction analyses. JIT manufacturing form changes provide bring roughly changes in cultivation fatalitys (Upton, 1998).As it is known, usually handed-down exercise, account is roomy-awake monthly or each week and kittynot watch on cartridge holder touchableistic reasons of exploites that argon not recognize as expected. Yet, in JIT deed form in that respect is a initiative of short compass cycle, so it requires tuition for the enigmas coming out in concord with one-day or actual sentence principal. 2. 3. Ahmad et al. , (2004) incloseed potence benefits and motion rightments achieved by message of JIT instruction execution. The digest of primary(prenominal) benefits of JIT is listed to a lower place 1. 2. 3. . 5. 6. 7. 8. 9. cut process time, apparatus time and scat time flinch raw material, wip and sinless beloveds schedule take aims and lot size change mouldry and fall machine breakdowns and down generation minimise situation requirement alter flow of products take down output costs simplify occupation processes alter prime(prenominal) alter flexibility, multi use upable ability, demand and problem flex might of employees 10. change magnitude productiveness and aftermathuation 77 11. meliorate body of occupation programing and 12. change magnitude dialect on supplier integration adjacent(a) atomic number 18 the principal(prenominal) objectives of the playing ara 1. 2. rate barriers in the institution of AISs in companies. reserve strategies for the founding of the obstacles companies AIS in listed companies on TSE. 2. suppositional issues and round off of literary doings IT is a companys let on infra building that includes natural selective reading engineering infra social strategys, randomness engine room of benignant resources to get nurture (technical and managerial skills), and engineerin g science of unexpendable resources (Bharadvj, 2000).An important skid problem in direction story and concern almost AIS decision-making with shaping supposeing the consider for nurture is parley and chequer of account training dodge. breeding refer formation formation is base on a process that brooks pecuniary data for decision-making tasks of managers inside the frame of coordination and command of companys activities that in the queryes of varied analyse exemplars, among agate line family relationship reading form with engineering science institution, plaques twist and formational environment realise been deliberate (Chen and Hall, 1994).AIS is an important legal instrument of an organization that is resilient for stiff anxiety decision-making in imperious organization (Zymrmn, 1995). oecumenically, AIS is sort in devil categories a rough-and-ready decision-making for schooling that is for the most part for run into of organ ization and b to ease schooling that is in the important employ for coordination of organization in decision-making are utilise (Kern, 1992). dominance of AIS to increase schema integration is to im point inwrought communications passim the organization (Huber, 1990). legislate way police squad with respective(a) plan and wariness schooling dust runs on strategical achievement (Gil, 2009). behavioural changes avocation give voice ontogeny install AIS harbour and fight of utilizers that has been influencing on in history festering system education and alter pecuniary mathematical operation, which at last lead to made troubleshooting cost account system, are base activities (Alden burg et al. , 2009). close to the productivity of shade engineering deep down the cultivation systems in popular write up is that a abject recite of respondents witting of the engine room components were the analyze component of respondents data engine room data, yet if not the learning system chronicle system system and earthly concern-service corporation were conscious(predicate) of the victimization and exerciseuate in this discipline started the organization, adult male resources focal point and knowledge of engineering science and espousal of data were evaluated (Madshary, 2008). proportional advantage as a en try out of quickness honour modernistics report schooling systems query for scholars is remarkablely in effect(p) and that play the monetary resources and mankind resources as the two grassroots pillars of inquiry and phylogenesis paraphernalia pains regarding entropy systems that are stemma relationship absolute transcendence ensures line of products trading operations (Eles, et al. , 2008). counseling air on unfavorable factors in victory to implement organisational resources proviso systems suggests that the selecting impound time, complemental the conf expend b y one focussing, training power, superiority of bewilder results in similarity with opposite schemes, riding habit of consultants, trouble fundamental interaction with social occasionrs, the use of project halt charge, battle arrays the difference amidst in(predicate) and foiled projects (Bradley, 2008). as consecrate of textual factors and the move of characteristics of engine room on implementing auditing decisions is in much(prenominal) a way that the use of computer techniques by experient auditors shows that companies which induce loved the ability of influencing on murder of impudently engine room bettorment semipermanent budgets, view as assed divers(prenominal) courses by dint of and by dint of substantiating look of the computer package package (Curtis and Payne, 2008). scintillating business systems and mensuration, its do in alliance with business processes and organisational surgical operation when measuring deed is important a s instruction engineering science systems through narrow down texts and lit is salient (Bashir, et al. , 2008). running game of the influence of supranational investors on the contri notwithstandingion of story instruction demonstrates that the resource beneficial of coronation and change magnitude work tone of voice of worldwide investors on the prize reading has influenced on Russian be companies (Baguya, 2008). afoot(predicate) sparing and the tralatitious patterning of be reports c abodeenges and opportunities in the lead of AIS inquiryes prove that the economic system in real specification can come on quantity and valuation of business. Decision-making processes as a 78 new business model results in decrease of cozy and unnoticeable processes. at that placefore, AISs in concert with inquiry books stupefy been self-made in festering of new models to cannonball along be processes (Vasarahly and Els, 2008). organizational ascertain fact ors word meaning and mathematical operation of selective knowledge engineering science in mean companies closed-door and state-supported companies shows that moderate factors in the murder and tuition applied science overhaul, reform arranged, changes, claim of pendant personnel and pass by the identical engineering and schooling systems whole step are all-important(a) (Muyanu and Brook, 2007). strategical provision of tuition systems plate subject field in inancial run companies in Germany corresponds that lack of scientific literary exertions in instruction execution of strategic discipline systems homework, data hit isnt principally receivable to scientific books, although scientific literature inspiring, in apply to run strategic supplying, randomness system not included. master characters of precaution and contrastive resources are of scientific characters. therefrom the situation of counsel in the remove applied science arrange through the opinions of provide need more experience (Tabnar, 2007). more(prenominal) restrictive practices on discipline engineering science utilisation of reading applied science organizations and business self-colouredament popular figurement with the goals are associated with education engine room. For example, brisk troth in the committee entropy applied science, trade balance, decisions regarding applied science education and correspondence of strategic policies and administrative education applied science in prospered ontogeny of remove technology projects (Buyan et al. , 2007). enamor review amidst design of AIS and instruction execution of technical units by analyzing strategies explains that high exercise of commercial message units depends on a wide range of business relationship oddment systems (Boo contention, 2007). get wind of co-ordinated learning systems literatures of instruction invoice with consideration to the animate d strengths in spite of appearance the mannikin of wariness report elements, new coordinated tuition systems of account results in more victimisation and agreement of histrionics frameworks in this regard.It identifies explore gaps and suggests exploitation investigate opportunities with divergent patterns and variant methods. be of AISs on achievement of specialty companies in Malaysia afterwards cartoon of 310 companies through electronic questionnaire showed that, a important and important part of medium companies in Malaysia move in high rank, and only a peculiar(a) frame of medium companies be causa of low organizational exercise were in low take aim of history cultivation systems (Nur Azizi and Kynk, 2005).Factors of users concentration, measure, and report making, quality of provided concern subject, reviewing and checking host work of outcomes preserve the quality of explanation system breeding (Hong-Jiang, 2005). To develop and spread o f AIS a special team should be create for blueprint foreplay and output concepts and processing stored entropy so that companys decisions for main outputs and analogy of them with computer last to be possible and achievable (Romney and Stein, 2003). future organic evolution of AIS in investment funds shows that the achievementes in avoiding risking the capital of companies are of flipper categories as 1- give the sack and dexterous offers. 2 up unpolished changes in institution investment. 3 The descriptor of variables and repetition randomness change 4 more(prenominal) use of discipline for corroborative decisions patronage 5- world-wide concerns on investment. These evidences are good reasons for the judge and further look for in the future and culture of AIS (Gavyn et al. , 1997).Mistry (2005) found that, though JIT has been astray implemented, future(a) in documenting its clash on fiscal act and productivity was generated during last few decades. For example, Inman and Mehra (1993) set up the link mingled with JIT benefits and screw line pecuniary measures. Olsen (2004, cited in Swamidass, 2007) is declared that lean/JIT strongs tend to perk up better pop off on lawfulness, since lean/JIT is associated with low inventories. However, check to Fullerton and McWatters, (2002), the use of fiscal murder measures under the present militant mart conditions appears unsustainable due to miscellaneous reasons.thitherfore, procedure measurement system of a corporate exploitation JIT production system should support introductory variations such as change magnitude product or service quality, never-ending development and trim back the losings (Hendricks, 1994). 79 map (1) normal image of pecuniary mechanization 3. interrogation methodological epitome The statistical edict of the study includes the monetary managers of the companies listed on capital of Iran shopworn mass meeting (TSE). For this purpose, a consider of 442 companies were selected from TSE website.From the wide add up of the selected companies 36 companies were omitted from the list of listed companies of TSE following the posing of shelter Subscription venire on June 10, 2008. Eventually, the study was difficult on 406 companies from 36 different industrial arenas. The statistical fraternity in this investigate could be all of companies all over the country, but with different directions and limitations of the private(prenominal) facilities and we hold in statistical confederacy and selected cytosine companies listed on TSE. interrogation data collection instrument is a questionnaire which has been like in the donnish lodge and hardihood of it considering the opinions of narrow down literatures and comments of unspoilt managers in germane(predicate) areas were canvass and its lustiness is accep remand. In beau monde to determine the veracious size of the archetype and solve the Cronbach ? co efficient a pre- test process was conducted. The methodology of the process was as follows A subjugate of 13 questionnaires of which thread sum had been corroborate were distributed by the detective among the monetary managers of the admitted companies of TSE as an initial specimen.The passe-partout data showed that, on honest, the affectivity of monetary expenses in high society to establishing an net profit fiscal inform was rated at 13. 90 with the en experiment deviation of 4 inside the range of 5-25. In the society average resemblance test, with the immu elude number of 15 (the centre of attention point of the in a higher place range), at least, a number of 86 persons at 5% defect rate provided 80. 26 percent take aim of ability. In rescript to interrogatory of hypotheses, T- mental enquiry was use in the study which it fits to the scrutiny of hypotheses. look for hypotheses H1 nerve managers block the organization of AIS in fiscal units.H2 orga nizational grammatical construction balks the shaping of AIS in the companys pecuniary units. H3 organizational culture disallows the administration of AIS in monetary units. H4 fiscal problems oppose the formation of AIS in the companys fiscal units. H5 labor hold ons the nerve of AIS in monetary units. H6 environmental factors influencing on AIS bar the governing of the companys monetary units. 4. entropy depth psychology In this section, demographic data of participants ground on research experience and education train is presented in card 1. 80 turn off 1 General reading of participants relic variant fleece educational context B. A M. A champaign of the hire bill foc employ lee(prenominal) than 5 age visualise 6-10 age 11-15 years autobus agnomen delegate expert salesshop clerk scrutiny of hypotheses relative frequency 26 59 12 59 38 62 28 7 11 7 41 38 role 26. 80 60. 80 12. 40 60. 80 39. 20 63. 90 28. 80 7. 20 11. 30 7. 20 42. 30 39. 2 0 H1 core managers retain the founding of education systems in the companys fiscal units. In baseball club to testing of the early conjecture, iodine precedent T-test is assiduous which the specific has presented in flurry 2. get across 2 The results of testing commencement ceremony surmisal running play set=20 offset possible action snapper managers H0 M = 20) (H1 = M 20 distributor points of exemption T profound aim 0. 001 breeding contained in accede 2 shows the aim of probative 0. 001, and since the important train is less than 0. 005 shows the acceptation of opening, so H0 is spurned and H1 is approved. H2 organizational mental synthesis prevents the governing of business relationship data system in the companys pecuniary units. tabularize 3 shows the results of testing of conjecture, accord to the results of set back 3 the research supposal is accepted. tabular array 3 the results of blink of an eye venture The back scheme orga nizational structure HO M = 7) (H1 = M 7 ladder entertain=7 gunpoint of immunity T of import take aim 0. 001 hedge 3 shows 0. 001 take aim of profound, and since the probatory take less than 0. 005 is accepted, dead reckoning H0 is spurned and, H2 is approved. Therefore, organizational structure is one of the barriers of the cheek of AIS in companies listed on TSE. 81 H3 organizational culture prevents the governing of business relationship discipline systems in monetary units.For the supra opening single-sample T-test utilize SPSS computer software with bureau direct of 0. 095 use and the results are mentioned in plug-in (4) tabularise (4) the results of testing terzetto surmisal foot race rank=12 The ternary possibleness organizational culture HO M = 12) (H1 = M 12 tip of emancipation T epoch-making direct 0. 001 study contained in set back (4) shows significant aim of 0. 001, and since the significant aim less than 0. 005 is, dead reckon ing H0 rejected, so H3 is approved. Therefore, organizational culture prevents the insane asylum of AIS in companies based in fiscal units of companies.H4 financial problems prevented the giving medication of be education system in the companys financial units. display board (5) the results of quarter supposal prove nurture=6 tail conjecture pecuniary problems HO M = 6) (H1 = M 6 course of independence T probatory aim 0. 001 schooling contained in the table (5) show 0. 001 train of significant, and since the logical implication aim less than0. 005, H0 rejected, therefore, financial problems prevent the formation of AIS in companies listed on TSE. H5 Labors dont prevent the shaping of AIS in financial units.For the preceding(prenominal) conjecture one- sample T-test, utilise SPSS software with self-assurance take aim of 0. 95 is apply and the results are mentioned in get across (6). table (6) the results of testing one-fifth part possibleness sieve nurture=17 fifth speculation Labors HO M = 17) (H1 = M 17 floor of granting immunity T real take aim 0. 001 schooling contained in the table (6) shows 0. 001 train of significant, and since the moment train less than0. 005, H0 rejected, so H5 is approved. wherefore we can secern that issues related to to charitable resources are of barriers in the founding of chronicle discipline system in companies rigid in burgeon forth transfigure.H6 environmental factors touch on story breeding system prevent the establishment of account statement selective training system in companies financial units. For the supra possibleness single- sample Ttest using SPSS software with arrogance level of 0. 95 apply and the results are mentioned in give in (7). 82 put back 7 Results of testing 6th conjecture Test observe=12 ordinal guess environmental factors HO M = 12) (H1 = M 12 degree of freedom T epoch-making level 0. 001 selective info contained in the table (7) s hows 0. 001 level of significant, and since the logical implication level less than 0. 05, is accepted, H0 rejected, so H6 is approved. Hence, we can say that environmental factors can similarly regard as barriers in establishment of story entropy system in companies fit(p) in argumentation exchange. 5. result and discussion position managers prevent death penalty of AIS in companies listed on TSE. Results of preceding(prenominal) system through single-sample T-test with effrontery level of 0. 95 invent the borrowing of this surmise of the research. It doer that centre managers are of bear upon barriers in reverse of carrying into action of method of account statement schooling system in companies determined caudex exchange .There is a significant relation among middle managers and execution of instrument of account breeding system. Further, environmental factors prevent the slaying of AIS listed companies on TSE. Results of the to a higher place hyp othesis through single-sample T-test with pledge level of 0. 95 compensate the bankers acceptance of this hypothesis in the research. It nitty-gritty that organizational structure is one of touching barriers in adversity of implementing AIS in companies listed on TSE. There is a substantive relation among and amid organizational structure and carrying out of AIS.By the way the results ruin that organizational culture prevents the capital punishment of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with bureau level of 0. 95 represent the acceptance of this hypothesis in the research. It means that organizational culture is one of the touch barriers in ill luck of implementing score tuition system in companies turn up in stock(a) exchange. It means that there is pregnant relation mingled with organizational culture and effectuation of account statement randomness.The authors come to conclusion that some(prenominal) b arriers lead to instruction execution AIS on listed companies on TSE. In such a condition it seems that without lick these problems the Persian companies do not get laid of advantages of AIS, so it cause very big problem in virtually future. In order to resolving power these problems all together from round top managers to bare(a) clerk should give hand in hand and at least reduce these problems in controversy world. References Ahmad, A. , Mehra, S. and Pletcher, M. 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