Evaluating Impact of Management Accounting Performance on ERP System's Effectiveness : A Case Study of Insurance Company of Atiyehsazan Hafez - Iran

Abstract

The objective of this study is evaluating impact of management accounting performance on ERP system’s effectiveness (case study: Insurance Company of Atiyehsazan Hafez -Iran). Method of this study in term of objective is applied and in term of implementation is a description of causal type and finally method of data collecting is field. Questionnaire is considered as tools of data collection. Branches of Insurance Company of Atiyehsazan Hafez that are 36 branches are considered as statistical population. The number of samples analyzed has been 32 branches. Sampling method in this study has been non-probability sampling and convenience. Descriptive and inferential statistical methods are used to analyze data. In descriptive method is used indicators of such as mean, frequency and standard deviation and to test their hypotheses in inferential statistic are used regression method. The results of hypotheses test showed that components of performance management accounting (quality of management accounting reports, the adoption of new methods of management accounting, improving the decision-making process, the quality of management accounting information) have an impact on the effectiveness of enterprise resource planning but the responsibility of management accountants does not affect the effectiveness of enterprise resource planning.