Factors influencing the alignment of accounting information systems of accepted manufacturing firms in Tehran Stock Exchange

The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment or fit between information technology (IT) and business strategy has been discussed for many years, and strategic alignment is deemed crucial in increasing firm performance. Yet few attempts have been made to investigate the factors influencing alignment, especially in the context of small and medium sized firms. This issue is important because results from previous studies suggest that many firms struggle to achieve alignment. Therefore, this study identifies various levels of alignment and investigates the factors that influence alignment. In particular, it focuses on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to generate the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored using the moderation approach and evidence was gained that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions indicates a positive relationship between these variables.