Study of role software's of accounting on relevance and reliability of accounting information

Abstract

Software packages as computer AIS, and regarding to the continuous changes and rapid developments of economical units, provision of relevant, reliable, financial information is necessary. To investigate this, the question is that whether softwares of accounting affects on relevance and reliability 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 and softwares highly affect on relevance of financial statement, but they lowly affect on reliability of them.