Investigating the Effect of Using Accounting Information Systems on Management Performance

Extended Abstract
Abstract
In today's competitive environment, the survival and growth of organizations depends on adaptation to change. In such a situation, accounting information systems can play an important role in the performance and optimal performance of managers and organizations by providing useful information. Accordingly, the present study was conducted to investigate the effect of using accounting information systems on management performance efficiency and survey method. The statistical sample of the present study consisted of 40 managers of Ansar Bank branches in Sistan and Baluchestan province in 1398 who were selected by census method. The required data were collected using a researcher-made questionnaire whose validity was measured by content validity and its reliability was assessed by Cronbach's alpha coefficient. The results showed that the use of accounting information systems as well as its components (reliability, integrity, intelligent design, ease of use and access speed) have a direct and significant effect on management performance and thus the main hypothesis and sub-hypotheses of the research were confirmed.
Introduction
In the present age, information has become the main source of decisions and the basis of competition. The great developments that have taken place in the field of management sciences and technology, as well as its effects on accounting and reporting, have led the responsible people, including managers, to find rapid solutions and move rapidly towards growth and development. Therefore, by adopting mechanized systems, they have turned to systems such as information systems. Information systems play an important role in modern organizational life. In using information systems, managers must be aware of its effects on the organization and individuals and take the necessary measures to coexist with them. In this regard, it can be said that efficient information systems are systems that provide the grounds for socio-economic growth of their society, affect them effectively and build the foundations of self-confidence based on accurate information (Arab Mazar Yazdi, 2017). , P. 222). One of the most important sub-systems of information systems is the accounting information system, which is considered as an important tool for providing appropriate information for decisions. The task of this system is to convert financial data into financial information and the annual financial reports that are presented in a specific framework is one of the most important achievements of this system (Hajieh Jabbari et al., 2012, p. 127). In other words, the output of this type of information system is timely, relevant and reliable, which enhances the competitive position and quality of decision-making of managers in designing, implementing and evaluating organizational strategies (Prasad, and Green, 2015). Today, managers are well aware of the competitive and strategic value of information systems. They have come to the conclusion that investing in information systems is the most valuable investment for organizations (Hosseini Bakht, 2017).
In today's world, organizations need to continuously improve and increase their capabilities and functions, and their success is achieved through management practices (Nasrollahi et al., 2017, p. 44). In terms of the relationship between accounting information and performance, it can be acknowledged that the quality of decision-making of managers, shareholders and other users of financial and accounting information depends on the information obtained from accounting information systems; So that if the system can process information in accordance with the needs of users, more useful information will be provided to users and decision makers and thus increase the performance of the organization (Malanzari and Zarabi, 1392, p. 102). Information and, more importantly, financial information play a key role in the decision-making of bank managers. The weakness of the bank information system usually has the disadvantage of the accounting information system in itself and the inability to properly and timely access to financial information causes sometimes irreparable losses. The quality of decision-making of managers, shareholders and other users of financial and accounting information depends on the information obtained from accounting information systems. In this way, the company's performance increases. Emphasizing that the banking system has a key role in supporting the national economy, the present study is based on the assumption that the use of accounting information systems can have a significant impact on the rationality of executive decisions in banks and to develop and maintain stability and continuity. Their activities help a lot. Therefore, the aim of the present study is to focus on accounting information systems, to examine the impact of their use in the banking industry on the efficiency of management performance.
Case Stady
Considering the branches of Ansar Bank in Sistan and Baluchestan province, their managers (40 people in both academic and non-academic groups) were selected as the statistical population.
Materials and Methods
The present study is in the category of applied research in terms of purpose and is a descriptive research that has been done by survey method. In order to collect the required data, a researcher-made questionnaire consisting of 6 components in the form of 31 questions with a range of five Likert options was used. In order to assess the validity of the questionnaire, content validity was used and the reliability of the questionnaire was confirmed by Cronbach's alpha coefficient. The normality of the research variables was evaluated using Kolmogorov-Smirnov test and the research hypotheses were tested by one-sample t-test and Watson camera and used in SPSS software.
Hypothesis
The main Hypothesis
- The use of accounting information systems affects the performance of managers.
Sub-hypotheses
1: The ability of accounting information systems to affect the performance of managers.
2: The ability to integrate accounting information systems affects the performance of managers. -
 3: Intelligent design of accounting information systems affects the performance of managers.
4: Ease of use of accounting information systems affects the performance of managers.
5: The speed of access to accounting information systems affects the performance of managers
Discussion and Results
According to results, the significance level for all variables is less than 0.05, which means that the research hypotheses are accepted and all the introduced components have a direct and significant effect on management performance. According to the coefficient of determination (R2), the reliability of accounting information systems by 0.431, the integrity of accounting information systems by 0.306, the intelligent design of accounting information systems by 0.379, the ease of use of accounting information systems by 0.573 and the speed of access to Accounting information systems can explain the 0.583 changes in the quality of managers' decisions. The value of the Watson camera, which is used to identify the error independence of variables, indicates the absence of autocorrelation between the component of errors and the existence of a significant relationship between independent and dependent variables. In addition, Watson's camera statistics for accounting information systems reliability of 2.191, accounting information systems integration 1.945, intelligent accounting information systems design 2.340, ease of use of accounting information systems 2.207 and speed of access to accounting information systems 2.087 is obtained, which indicates the absence of autocorrelation between the components of each variable.
Conclusion
Accounting information systems, given the capabilities and capabilities they have, if properly designed and implemented to meet the needs and organizational environment, can be a very useful tool. These systems are economically justifiable by eliminating or reducing some costs, including the cost of providing information and the disadvantages of poor decision making, while providing valuable benefits to the investment organization in this area; Therefore, it can be seen that they play an essential role in the performance of the organization as well as management. The results of testing the main hypothesis of the study showed a direct and significant effect of accounting information systems on management performance, which is in line with the findings of Ghasemi et al. (2019), Azizi et al. (2005) and Tabatabai Nejad et al. (2003). Also, the research hypotheses of the research on the effect of the components of reliability, integrity, intelligent design, ease of use and speed of access to accounting information systems on management performance were confirmed. But is not in line with the findings of Nazaripour (2016). Therefore, in order to provide support activities with high capabilities and help improve decision making and ultimately the performance of managers, it is necessary to pay more attention to the accounting information system to take advantage of opportunities to bring effective performance to the organization.