DEPARTMENT OF ACCOUNTING &FINANCE (MSC) PROGRAM

Course title: ACCOUNTING INFORMATION SYSTEM

Journal article review individual assignment

TITLE: Accounting information system’s barriers: Case of an emerging economy

Authors: Mahdi Salehi1* and Abdoreza Abdipour2

Place : 1 Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.

2Payame Noor University, Andimeshk Branch, Iran
Accepted 29 December, 2012
Volume: 7(5), 298-305, 7 February, 2013 African Journal of Business Management

Prepared By: Yiblet Berihun

DI NO ……………………………ACFN (124/12) SECTION 3

Submitted to: Mussie Beyene (Asst. professor)

Addis Ababa Ethiopia

July, 2021.
1. Introduction

The title of the article that focused on the purpose of AIS in different organizational performance
by Mahdi Salehi1* and Abdoreza Abdipour2 in (2012). Generally, the article emphasizes on
factors that affect the implementation of AIS in different companies listed in TSE & assessment
of organizational activity that hinder to use new technological innovations or systems in listed
companies that need to be considered by those who wish to study the progress of evaluation &
effective decision making of managers in the competitive market situations and identify benefits
and challenges of AIS.

2. Purpose of the article (the problem statement)

The purpose of the article is: to critically illustrate the application in a real-life business setting of
an integrated AIS theoretical frame works & the multidimensional perspective measurements of
AIS and multidimensional ranking of decision alternatives in order to comparatively identify the
barriers in the establishment of AIS within the TSE organizations.

3. Specific objective of the article

 To identify barriers in the establishment of AISs in different companies.
 To improve effective strategies of AIS in companies listed in TSE.
 To determine benefit and challenges of AIS.
 To asses multidimensional& theoretical framework of AIS within the financial
automation for effective decision making.
4. Method of data analysis
The researcher used both qualitative & quantitative to analyze the primary sources of data.
Primary data were collected through close –ended personal questionnaires conducted and. The
information, reference and additional information’s with the writer view were mentioned on the
descriptive method of writing. Accordingly, the researcher has collected the data from 100
selected companies by preparing& distributing 13 questionnaires for the managers & staff
members for those companies. The Collection of data were analyzed by parametric statistic
tests.

5. Application of the data analysis

Applications of AIS to rank are the first order functional units. The application of AIS has many
purposes such as Effective decision-making for information that is largely for control of
organization and facilitation of information that is mainly used for coordination of organization
in decision-making are used.
Effectiveness of AIS to increase system integration& improve internal communications
throughout the organizations. Top management team with various planning and management
information system influences strategic performance& behavior of respective values. The middle
managers are highly focused on the article & determining the barriers.
 6. Conclusion and policy recommendations
The result of the data from the parametric statistic test in table the AIS is a basic tools& an
important mechanism of an organization that is vital for effective management decision-making
in controlling organization activities. Middle managers prevent implementation of AIS in
companies listed in TSE. By using single-sample T-test hypotheses of the research. There is a
great relationship between middle managers and implementation of accounting information
system. The researcher determined that environmental factors, human resources. Culture&
organization structure are the main barriers to implement AIS in companies listed in TSE. Most
AIS are obligatory to use any organizations for ongoing concern. Generally for effective
formulation& implementation of good strategic plan the AIS are a guide line for effective
evaluation& decision making for any business organization. Many managers are not use new
technologies. I have recommended to use new& relevant AIS to be competitive& profitable
business organization for the future.

7. The article contribution to our works

The whole part of the article is discussed about how to minimize obstacles to use AIS for the
organizational development. The Journal of business was focuses on the course multidimensional
assessment of organizational performance: integrating AIS contribute for the worker to apply in
a real-life business setting of an integrated approach that combine the theoretical frame works &
how to solve the crucial factors that implement AIS and its multidimensional ranking of decision
alternatives(in case JIT)in order to comparatively assess the performance of functions and highly
linked throughout the course within the organizations.

8. Strength and weakness

Strength

 The first strength of this article is that working and expansion style of the authors.
 The way he gathered the information to get the problem (factors).
 The findings of the article have good alignment with the conclusion for worded by the
authors. The literature reviews are coherently expressed the objective of the study.
 The researcher used both theoretical& empirical evidences.
Weakness
In my point of view I saw in the article that can indicate as a weakness
 The researcher uses some very old (not recent) literature reviews.
 The researcher used only t-test statistical data analysis by tables, but not other such as
graphs, bicharts e.t.c
 The researcher must be used secondary data to measure the performance of the TSE
companies’ activities.