Article review: Accounting information system’s barriers: Case of

an emerging economy in Tehran Stock Exchange

From the articles I gained useful information especially in the area of the barrier of Accounting
Information System. Among them the author wrote the major barriers that affect the
implementation of the AIS in Tehran Stock companies like middle manager, environmental
factors, culture, human resource, organizational structure, financial issues. But there are also
another factor that affect the implementation of the AIS beyond the authors stated above.
Information quality and data quality should be included in order to implement the system
properly. Again in the background parts of this articles AIS contains small sub-systems that
support larger systems, and includes people, methods, information and software and information
technology infrastructures (Lautier 2001).
However, in today’s complex world there is another components of
AIS like that of internal control and information security that safeguard the system and the asset
of the organizations. In articles review its possible to include the title of articles in the review
therefore, the article is titled as Accounting information system’s barriers: Case of an emerging
economy in Tehran Stock Exchange. (Abdipour December, 2012)The articles is very important
for those companies that are going to implement the AIS.
The purpose of the articles to identify the factors that impact the implementation of accountingin
formation system in Tehran Stock Exchange Company. Overall the articles implies the barriers
that affect the implementation of accounting information system and identify the variables that
has great significant for the implementation of the AIS like that of middle manager,
environmental factors, organizational structures etc. The authors compare and contrast the
traditional and modern just in time (JIT) inventory management techniques. The comparison
between them is encouraged as it helps the reader to know about the AIS. But the comparison is
not much interrelated to the implementation of
AIS because of the modern JIT has its own advantage and disadvantages. The major advantage is
identified in the articles nevertheless the disadvantages was identified by authors. The major dis
advantage are excess demand, supply disruption, input price change and the risk is the major
drawbacks of using JIT. However, the disadvantage is missed from the articles. Therefore in
order