تحلیل پیامدهای سیستم های اطلاعاتی حسابداری بر کارایی عملکرد مدیران با رویکرد آمیخته (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
سیستم اطلاعات حسابداری منبع مهم و موثقی برای تصمیم گیری های مالی و تجاری است. پژوهش حاضر با هدف تحلیل پیامدهای سیستم های اطلاعات حسابداری بر کارایی عملکرد مدیران با رویکردی آمیخته اکتشافی در بانک انصار انجام پذیرفت. جامعه آماری پژوهش در بخش کیفی و کمی را مدیران و خبرگان تشکیل می دهند که با استفاده از روش نمونه گیری هدفمند و با توجه به اصل کفایت نظری تعداد 15 نفر به عنوان نمونه انتخاب شدند. ابزار گردآوری داده ها در بخش کیفی مصاحبه نیمه ساختاریافته است که روایی و پایایی آن به ترتیب با استفاده از روایی محتوا و پایایی درون کدگذار و میان کدگذار تایید شد. همچنین ابزار گرداوری داده ها در بخش کمی پرسشنامه دلفی است که روایی آن با استفاده از روایی محتوا و پایایی ان با استفاده از نرخ ناسازگاری مورد تأیید قرار گرفت. لازم به ذکر است در بخش کیفی برای تجزیه و تحلیل داده ها از رویکرد کدگذاری و نرم افزار اطلس. تی بهره گرفته شد و پیامدهای سیستم های اطلاعات حسابداری بر کارایی عملکرد مدیران شناسایی شد. در بخش کمی نیز برای تعیین میزان اهمیت و اولویت پیامدهای مذکور از رویکرد دلفی فازی استفاده شد. نتایج حکایت از آن دارد که بهبود کیفیت تصمیمات، پاسخگویی سریع و مناسب، افزایش سرعت عمل، افزایش بهره وری، افزایش قابلیت رقابت پذیری سازمان، کاهش خطا و اشتباه و برنامه ریزی صحیح و مناسب به ترتیب مهمترین پیامدهای سیستم های اطلاعات حسابداری بر کارایی عملکرد مدیران می باشند.Analyzing Consequences of Accounting Information Systems on the performance efficiency managers with a mixed approach
Accounting information system is an important and reliable source for financial and business decisions.The present study was conducted with the aim of analyzing the consequences of accounting information systems on the performance of managers with a mixed approach in Ansar Bank.The statistical population of the research consists of managers and experts who were selected as a sample using the purposeful sampling method and according to the principle of theoretical adequacy.The data collection tool in the qualitative part is a semi-structured interview, whose validity and reliability were confirmed using content validity and intra-coder and inter-coder reliability, respectively.Also, the data collection tool in the quantitative section is Delphi questionnaire, whose validity was confirmed using content validity and its reliability was confirmed using inconsistency rate.It should be mentioned in the qualitative section for data analysis from the coding approach and the Atlas software.T was used and the consequences of accounting information systems on the performance of managers were identified.In the quantitative part, the fuzzy Delphi approach was used to determine the importance and priority of the aforementioned outcomes.The results indicate that improving the quality of decisions, quick and appropriate response, increasing the speed of action, increasing productivity, increasing the competitiveness of the organization, reducing errors and mistakes, and correct and appropriate planning are the most important consequences of information systems.Accounting is on the efficiency of managers' performance.Introduction The complexities of today's world and the dominance of the competitive environment, information can be considered as one of the important and valuable resources for organization and management.Just as raw materials, financial and human resources play a vital role in the production process, in the age of information and communication, where the smallest movement of the organization is not immune from the eyes of competitors, information takes a special place.Accounting information system is a system that collects and stores financial data and prepares it for the purposes of the organization.In fact, it helps to prepare financial reports of the organization for internal and external users.Case study The statistical population of the expert in the qualitative and quantitative section is made up of the experts and managers of Ansar Bank in Sistan and Baluchistan province, who based on purposeful sampling (people who had sufficient knowledge and information about the phenomenon in question and are able to provide valuable information)were selected as the sample) and the principle of theoretical adequacy, 15 people were selected as sample members.Materials and MethodsThe data collection tool in the qualitative part is a semi-structured interview, whose validity and reliability were confirmed using content validity and intra-coder and inter-coder reliability, respectively.On the other hand, in the quantitative part, the data collection tool is a fuzzy Delphi questionnaire, whose validity was confirmed using content validity and its reliability was confirmed using the inconsistency rate.In the qualitative part, the obtained data were analyzed using the theme analysis approach, coding and Atlas.T software, and the consequences of accounting information systems on the performance of managers were identified.On the other hand, in the quantitative part of the research, the fuzzy Delphi method was used to determine the importance and prioritize the consequences of accounting information systems on the performance of managers, and finally, each of the aforementioned consequences was prioritized based on the importance.Discussion and ResultsIn the qualitative part of the research, with the help of theme analysis, coding approach and Atlas.T software, the data were analyzed and the consequences of accounting information systems on the performance of managers were identified.Improving the quality of decisions, ensuring the coordination of financial reports with standards, increasing the speed of action, increasing the competitiveness of the organization, reducing errors and mistakes, preventing wastage of resources, correct and appropriate planning, correct and comprehensive implementation and control.Disambiguation and increasing confidence, awareness of the organization's situation, quick and appropriate response, increasing productivity and providing appropriate solutions were introduced as the consequences of accounting information systems on the performance of managers.In the quantitative part of the research, the fuzzy Delphi approach was used to determine the priority of the aforementioned outcomes, and factors such as improving the quality of decisions, quick and appropriate response, increasing the speed of action, increasing productivity, increasing the competitiveness of the organization, reducing errors and mistakes andCorrect and appropriate planning are respectively the most important consequences of accounting information systems on the performance of managers.ConclusionObviously, knowledge and information are the key to success in many tasks and activities of managers.The accounting information system provides managers with the correct and timely information so that they can make appropriate strategies and decisions.In fact, the quality of their decisions should be improved.On the other hand, providing information not only removes ambiguities;Rather, it also instills confidence in the management that it is walking in the right direction and the amount of errors and mistakes is reduced.The realities of today's world have proven that every organization needs to have differences with other organizations in terms of products and services in order to survive.The creation of more differentiation is due to the actions and insight of the managers in this field, who provided this position by being aware of the current situation of the organization and looking to the future as well as the market situation.
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