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بررسی تأثیر بکارگیری سیستمهای اطلاعاتی حسابداری بر عملکرد مدیریت | ||
پژوهش های مدیریت عمومی | ||
دوره 14، شماره 52، شهریور 1400، صفحه 169-198 اصل مقاله (659.55 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22111/jmr.2021.36111.5244 | ||
نویسندگان | ||
محمودرضا رخشانی1؛ رامین زراعتگری* 2؛ احمد پیفه2؛ علی پایان3 | ||
1دانشجوی دکتری دانشکده علوم انسانی دانشگاه آزاد اسلامی، واحد زاهدان، زاهدان، ایران. | ||
2استادیار دانشکده مدیریت و اقتصاد ، دانشگاه سیستان و بلوچستان، زاهدان، ایران | ||
3عضو هیات علمی دانشکده علوم انسانی دانشگاه آزاد اسلامی، واحد زاهدان، زاهدان، ایران. | ||
چکیده | ||
در شرایط رقابتی امروز، تداوم حیات و رشد سازمانها در گرو سازگاری با تغییرات است. در چنین موقعیتی، سیستمهای اطلاعاتی حسابداری میتوانند ازطریق تأمین اطلاعات سودمند نقش مهمی در کارکرد و عملکرد بهینه مدیران و سازمانها داشته باشند. بر همین اساس، پژوهش حاضر با هدف بررسی تأثیر بکارگیری سیستمهای اطلاعاتی حسابداری بر کارایی عملکرد مدیریت و به روش پیمایشی انجام شد. نمونه آماری پژوهش حاضر را 40 نفر از مدیران شعب بانک انصار استان سیستان و بلوچستان در سال 1398 که به روش تصادفی انتخاب شدند، تشکیل دادند. دادههای مورد نیاز با استفاده از پرسشنامهای محققساخته که روایی آن از طریق روایی محتوا و پایایی آن توسط ضریب آلفای کرونباخ مورد قرار گرفت، جمعآوری شد. نتایج نشان داد بکارگیری سیستمهای اطلاعاتی حسابداری و همچنین مؤلفههای آن (قابلیت اتکا، قابلیت یکپارچگی، طراحی هوشمند، سهولت بکارگیری و سرعت دسترسی) بر عملکرد مدیریت تأثیر مستقیم و معنادار دارد و به این ترتیب فرضیهاصلی و فرضیههای فرعی پژوهش مورد تأیید قرار گرفتند. | ||
کلیدواژهها | ||
سیستم های اطلاعات حسابداری؛ کیفیت عملکرد؛ بانک انصار | ||
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