Identifying the Degree of Compatibility between Computer-based Accounting Information Systems, Requirements and Barriers to E-Commerce in Iranian Service Companies According to a Joint Project of the United States and Canada

Abstract

The purpose of this study is to identify the degree of compatibility between computer-based accounting information systems, requirements, and barriers to e-commerce in Iranian service companies according to a joint project of the United States and Canada. The present study is applied in terms of purpose and descriptive-analytical in terms of method. The statistical population is service companies listed on the Iranian Stock Exchange (fifty-five companies). The statistical sample included 48 employees of accounting departments. So, the questionnaire was distributed among 48 employees in the accounting departments. All participants in the sample answered the questionnaire. We used the resources, references, books, papers, and scientific journals available in libraries (extracting studies related to the research topic) and the Internet (discovering new topics in the field of research) to collect data and information. Also, the main tool for collecting primary data was a questionnaire whose questions were prepared and designed based on a five-point Likert scale and a joint project between the United States and Canada (Al-Qishi, 2003 and Mahern, 2009). Before distributing the questionnaire, some experienced professors and experts in the field of accounting sciences evaluated the apparent validity of the questions. The reliability of the questionnaire was also assessed through Cronbach's test. To analyze the data, SPSS software and arithmetic mean test and standard deviations were used to determine the degree of compatibility between the studied variables. The results showed that there is sufficient compatibility between computer-based accounting information systems and e-commerce requirements in Iranian service companies according to a joint US-Canadian project.