Role of accounting information systems on relevance of accounting information

Abstract

Accounting is an information system and managers should obtain high-quality and suitable information from formal and informal channels for decision-making. Accounting information system (AIS) is a part of this system that registers and summarized financial events. Then it reports information as accounting information to support managers in decision-making the question is that whether AIS affects relevance of accounting information in financial statements? To do this research, a sample of 105 confidant auditors from Tehran Stock Exchange and professors of Islamic Azad University, region 5, was selected by Simple Random Sampling (SRS) method as questionnaires. Inferential statistical method, Clemogrov-Smironov test, and t-student test were used. It was found that accounting information systems highly affect on relevance of financial statement.