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:: Volume 7, Issue 2 (3-2019) ::
ieijqp 2019, 7(2): 70-82 Back to browse issues page
The study of Accounting Information System of West Azarbayjan Electricity Distribution Company - SWOT modeling
Maryam YokhhanehAlghyani * 1
Abstract:   (4293 Views)
The present research was carried out with the aim of studying the characteristics of the Accounting Information System of West Azarbaijan Electric Power Distribution Company and preparing the SWOT matrix considering the strengths and weaknesses of the system and the opportunities and threats to improve the system. The research period was the one-year period of 1396 and the spatial domain includrd the CEOs of the West Azarbaijan Electricity Distribution Company, the four districts of Urmia and the provincial districts. The present study was an applied and descriptive-case study. The data gathering tool was a combination of library and field tools. Data were collected through deep interviews and questionnaires. 100 in-organizational questionnaires and 16 out-of-organizational questionnaires were distributed. 84 in-organizational questionnaires and 11 out of organizational questionnaires were available. The results of the research hypotheses tests using statistical analysis: Excel, SPSS and the MINITAB revealed that the accounting information system of the company produces useful information which have the qualitative characteristics required for decision making by managers in the organization, but not for the external users. In addition, managers' curriculum is effective in using data from the system. Using the Shah model, it was concluded that there is a good acceptance in improving the accounting information system and relatively good ability in this field, but there is not much power. Finally, the SWOT model and its strategic prosedures were developed, as the threats were overcome by the opportunities to the improvement of the accounting information system, while the strengths and weaknesses were almost equall.

 
Keywords: Accounting Information System, Qualitative Features, SWOT Matrix, West Azarbaijan Electricity Power Distribution Company.
Full-Text [PDF 1197 kb]   (2070 Downloads)    
Type of Study: Research |
Received: 2018/06/21 | Accepted: 2019/01/1 | Published: 2019/02/25
References
1. Adrian, C. C., Accounting information system – Qualitative characteristics and the importance of accounting information at trade entities, Annals of the „Constantin Brâncuşi University of Târgu Jiu, Economy Series, Vol. 2, Issue 1, 2015.
2. Wan-rong, G., Yi, J, Yao,M., Jian-guo, W., Xian-long,Z., Jing, L., Shi,W., SWOT Analysis and Development Strategies of Maize Industry in Heilongjiang Province, Journal of Northeast Agricultural University (English Edition). 2013.
3. Salar, M., Salar, O., Determining Pros and Cons of Franchising by Using Swot Analysis. Procedia - Social and Behavioral Sciences, Vol. 122, 2014.
4. Mondal, S. H., SWOT analysis and strategies to develop suatainable tourism in Bangladesh, UTMS Journal of Economics, Vol. 8 No. 2, 2017.
5. Görener, A., Toker, K., & Uluçay, K., Application of combined SWOT and AHP: a case study for a Manufacturing Firm. Procedia-Social and Behavioral Sciences, Vol. 58, October 2012.
6. Andrews, M. (2004). Authority, Acceptance, Ability And Performance – Based Budgeting Reforms. The International Journal of Public Sector Management, Vol. 17, No. 4.
7. Nakhaei, H., Nakhaei, K., Ahmadimousaabad, A. (2014). Surveying the Effect of Qualitative Characteristics of Accounting Information on Improvement of Management Decisions. International Research Journal of Applied and Basic Sciences, Vol, 8, No. 6.

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YokhhanehAlghyani M. The study of Accounting Information System of West Azarbayjan Electricity Distribution Company - SWOT modeling. ieijqp 2019; 7 (2) :70-82
URL: http://ieijqp.ir/article-1-541-en.html
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Volume 7, Issue 2 (3-2019) Back to browse issues page
نشریه علمی- پژوهشی کیفیت و بهره وری صنعت برق ایران Iranian Electric Industry Journal of Quality and Productivity
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