كليدواژه :
سيستم اطلاعات حسابداري , حاكميت شركتي , سيستم دفترداري , گزارشگري مالي , سيستم بودجه بندي
چكيده فارسي :
هدف: از آنجاييكه شكست هاي حسابداري و حسابرسي به همراه سوء استفاده مديران، مي تواند مشكلات بزرگي را در شركت بهوجود آورد.هدف از اين پژوهش بررسي رابطه بين سيستم اطلاعات حسابداري و حاكميت شركتي است . روش : در اين پژوهش از چهار مولفه: سيستم دفترداري، كارايي گزارشگري مالي، استانداردهاي حسابداري و كارايي سيستم بودجه بندي براي اندازه گيري سيستم اطلاعات حسابداري استفاده، جامعه آماري شركت هاي پذيرفته شده در بورس اوراق بهادار تهران است تعداد 890پرسشنامه در ميان پرسنل ( مديران عامل و معاونين آنها، مديران مالي و كارشناسان حسابداري) 178 شركت به صورت هدفمند توزيع شد و تعداد 346 پرسشنامه دريافت و استفاده شده است و براي بررسي پايايي از ضريب آلفاي كرونباخ، پايايي تركيبي، روايي همگرا و واگرا و براي برازش كلي مدل از ريشه ميانگين مربعات باقيمانده و براي تحليل داده ها از نرم افراز اسمارت پيالاس نسخه 3 استفاده شده است.يافته ها: نشان ميدهد كه بين سيستم دفترداري، كارايي گزارشگري مالي، استانداردهاي حسابداري و كارايي سيستم بودجهبندي و حاكميت شركتي رابطه مثبت و معناداري وجود دارد.
چكيده لاتين :
Objective: since accounting and auditing failures along with abuse of managers, can cause major problems in the company. The purpose of this study is to investigation the relationship between accounting information system and corporate governance. Methods: in this study, four components are used: bookkeeping system, financial reporting efficiency, accounting standards and budgeting system efficiency to measure accounting information system, the statistical population is the companies listed on the Tehran stock exchange 890 questionnaire survey were distributed among the personnel (CEOs and deputies, financial managers and accounting experts) of 178 companies and 346 questionnaires were received and used. To evaluate the reliability of Cronbach alpha coefficient, combined reliability (CR), average variance extracted, Discriminant validity, and for data analysis, smart pls software version3 has been used. Results: It shows that there is a positive and significant relationship between bookkeeping system, financial reporting efficiency, accounting standards and the efficiency of budgeting system and corporate governance. Conclusion: According to the research findings, the mentioned components of the accounting information system since it provides quality information to stakeholders and in order to properly allocate resources, prevent misuse of financial and non-financial resources of the company, improve internal supervision and create value For the company's shareholders, it strengthens the corporate governance mechanisms, that is, by attracting the trust of investors and other stakeholders, it encourages them to invest in the company. In other words, the accounting information system improves the efficiency of corporate governance and reduces agency problems
