The effects of task uncertainty, decentralisation and accounting information systems characteristics on the accounting information systems performance in Tehran Stock Exchang: Three way interaction model

Abstract

Accounting information system design, management information system design, organizational design and other control arrangements of the organization form a package which can only be evaluated as a whole. Thus accounting information system could interact not only with organization environment but also another control subsystem such as organizational design to affect performance. Therefore, this study examines the interaction effects of task uncertainty, decentralization and accounting information systems characteristics on the accounting information systems performance. Accounting information systems characteristics are defined in terms of the availability of those characteristics which were scope and aggregation. User satisfaction is a surrogate measure that is applied for measuring the performance of accounting information system. The responses of 60 financial managers drown from a cross section of Tehran Stock Exchange, to a questionnaire survey were analyzed by examining the regression equation for three way interaction model and partial derivatives of the equation. The results show that: a combination of a high degree of decentralization, broad scope and aggregated accounting information system information have a positive impact on the performance of the accounting information systems which act in a low or high task uncertainty situations.