Compatibility of accounting information systems (AISs) with activities in production cycle.docVIP

Management Science Letters 3 (2013) 173–180 Contents lists available at GrowingScience Management Science Letters homepage: www.GrowingS/msl Compatibility of accounting information systems (AISs) with activities in production cycle Morteza Ramazani , Akbar Allahyari , Reza Askari and Farnaz Vali Moghaddam Zanjani a* b c d a b Management and Accounting Department, Zanjan Branch, Islamic Azad University, Zanjan, Iran Faculty Member, Department of Management and Accounting, Payame Noor University, P.O BOX 19395-3697 Tehran, Iran c Financial Management Department, Tehran University, Tehran, Iran d English Language Teaching Department, Islamic Azad University, Science and Research Branch, Zanjan, Iran C H R O N I C L E A B S T R A C T Article history: 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). Received July 2, 2012 Received in revised form