Compatibility of Accounting Information Systems (AISs) with Activities in Production Cycle

Management Science Letters, Vol. 3, No.1, pp. 173–180, 2013

8 Pages Posted: 9 Jan 2013 Last revised: 20 Jul 2014

See all articles by Morteza Ramazani

Morteza Ramazani

Young Researchers and Elite Club, Zanjan Branch, Islamic Azad University, Zanjan, Iran

Akbar Allahyari

Islamic Azad University (IAU)

Farnaz Vali Moghaddam Zanjani

Islamic Azad University (IAU)

Reza Askari

University of Tehran

Date Written: January 1, 2013

Abstract

The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC).

Keywords: accounting information systems, compatibility, production cycle, Zanjan

Suggested Citation

Ramazani, Morteza and Allahyari, Akbar and Moghaddam Zanjani, Farnaz Vali and Askari, Reza, Compatibility of Accounting Information Systems (AISs) with Activities in Production Cycle (January 1, 2013). Management Science Letters, Vol. 3, No.1, pp. 173–180, 2013, Available at SSRN: https://ssrn.com/abstract=2197925

Morteza Ramazani (Contact Author)

Young Researchers and Elite Club, Zanjan Branch, Islamic Azad University, Zanjan, Iran ( email )

zanjan
Iran

Akbar Allahyari

Islamic Azad University (IAU) ( email )

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

Farnaz Vali Moghaddam Zanjani

Islamic Azad University (IAU)

Hamedan, Iran
Iran
Tehran, Isfahan 461-15655
Iran

Reza Askari

University of Tehran ( email )

Amirabad e shomali, kuye daneshgah e Tehran
Tehran, UT Tehran 5433174616
Iran

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