With respect to the significant of management decision making on the basis of comprehensive and accurate information of a flexible accounting system, this study try to review “the role of Accounting Information System in decision making process of National Iranian Gas Company (NIGC) managers”. For this purpose some hypotheses have been designed in order to investigate using of accounting information by managers in the area of cost management, capital and cash budgeting, financial analysis and performance evaluation of different sections of the company. The study has been done for parent company (NIGC) and its subsidiaries during 2011. Required Data was gathered by questionnaire, interview, and library search. To test hypotheses, one sample t-test was used.
The results indicate that the managers use the reports of accounting information system only in cash budgeting and the decision making in the other fields is not affected by these accounting reports.
Ghanbari, A. M., Sarlak, N., & Hashemi, M. (2013). The role of Accounting Information System in decision making process of NIGC managers. Accounting and Auditing Research, 5(18), 56-73. doi: 10.22034/iaar.2013.104545
MLA
Ali Mohammad Ghanbari; Narges Sarlak; Mehdi Hashemi. "The role of Accounting Information System in decision making process of NIGC managers". Accounting and Auditing Research, 5, 18, 2013, 56-73. doi: 10.22034/iaar.2013.104545
HARVARD
Ghanbari, A. M., Sarlak, N., Hashemi, M. (2013). 'The role of Accounting Information System in decision making process of NIGC managers', Accounting and Auditing Research, 5(18), pp. 56-73. doi: 10.22034/iaar.2013.104545
VANCOUVER
Ghanbari, A. M., Sarlak, N., Hashemi, M. The role of Accounting Information System in decision making process of NIGC managers. Accounting and Auditing Research, 2013; 5(18): 56-73. doi: 10.22034/iaar.2013.104545
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