Accounting is an information system and managers should obtain high-quality and suitable information from formal and informal channels for decision-making. Accounting information system [AIS] is a part of this system that registers and summarized financial events. Then it reports information as accounting information to support managers in decision-making the question is that whether AIS affects relevance 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 highly affect on relevance of financial statement. [Zare I, Nekounam J, Pirzad A, Sedaghatjoo F, Mosavimotahar S. Role of accounting information systems on relevance of accounting information....
What is the role of accounting information system PDF?
An accounting information system [AIS] is used by companies to collect, store, manage, process, retrieve, and report financial data. AIS can be used by accountants, consultants, business analysts, managers, chief financial officers, auditors, and regulators.
An organization's value chain can be connected with the value chains of its customers, suppliers, and distributors. The functions of Accounting Information Systems are to: Collect and store data about events, resources, and agents.
The main objective of an accounting information system [AIS], a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizations and the maintenance, processing and communication of information to internal and external ...
There are three basic functions of AIS: Efficient and effective collection and storage of financial data: An AIS can collect transaction data from source documents, record transactions in journals and post to ledgers.