Volume 4, Issue 2, Summer 2021, Page 20 - 28
Author(s) :
Nazi Bali *1
1 Sama Uni, Sari, Iran


Abstract :
Today, accounting information systems play an important role in recording and providing information for appropriate decisions. The information resulting from these systems will be the basis for setting and preparing the financial statements of companies. The main purpose of this study is to investigate the effect of using accounting software packages and accounting information systems on the audited financial statements of companies listed on the Tehran Stock Exchange. In the present study, we studied this issue by distributing questionnaires among auditors and university faculty members. The results show that accounting information systems and software packages have a significant effect on qualitative characteristics such as relevance and comparability in audited financial statements, but this effect on the reliability characteristics in the case of Audited finances are not significant. In this regard, managers of companies, especially public traded companies whose financial statements are exposed to the public and are the basis of investment decisions of many people, should take the most care and planning to select the appropriate software packages suitable for their companies.

Keywords :
Audited financial statements, Accounting information system, Management information system, Software packages, Qualitative characteristics.


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Receive Date
23 Jun 2021
Revise Date
05 Jul 2021
Accept Date
18 Jul 2021