Evaluating of Limitations, Barriers and Problems of Using Modern Accounting Information Systems in Iran

The main objective of the current study is evaluating the limitations, barriers and problems of using modern accounting information systems. Collecting information carried out using 7-point Likert questionnaire given to 93 individuals, including accounting field professors, independent auditors, accountants and company managers. Cronbach’s alpha of questionnaire was 80%, which shows the relatively high reliability of the questionnaire. In this study evaluating the effect of independent variables (expensive accounting information systems, lack of suitable and sufficient infrastructures of other sciences, lack of attention and support of government from accounting science and lack of feel the need to IT based accounting) on lack of using modern accounting information systems , based on the type of data distribution of every hypothesis carried out using SPSS software, one sample T-test and Wilcoxon signed-rank test.Results show that from the respondent’s point of view, all factors include expensive accounting information systems, lack of suitable and sufficient infrastructures of other sciences, lack of attention and support of government of accounting science, and lack of feel the need to IT based accounting, are affecting on lack of using modern accounting information systems.Results also show that believe to existing effect of lack of suitable and sufficient infrastructures of other sciences and lack of feel the need to modern IT based accounting on lack of using accounting modern accounting information systems in women are more than men; and believe to effect of lack of feel the need to modern IT based accounting on lack of using modern accounting information systems in accountants is less than others.

کلیدواژه ها:

limitations ، problems and barriers ، modern accounting information systems