Compatibility and Flexibility of Accounting Information Systems

Abstract

Today, information is the determinant of trading companies’ success and Accounting Information Systems (AISs) play a significant role in aiding organizations to absorb and sustain a strategic opportunity. This paper aims at examining the compatibility and flexibility of manufacturing firms’ AIS at Zanjan Province. Research method is of descriptive - survey type and data collecting tool is questionnaire. Manufacturing experts comprise the statistical population of the study. One-sample T-test is used to test the hypotheses and Kruskal-Wallis Test is applied to examine the uniformity of the views along firms of different sizes. To test the significance of the research variables, Friedman Test is applied. The results suggest that there is compatibility and inflexibility of AISs in response to future changes of the firms.