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Article Review

The document summarizes an article that identifies barriers to implementing accounting information systems (AIS) in Tehran Stock Exchange companies. It discusses factors like middle managers, culture, resources, and structure. It notes information and data quality are also important for proper implementation. The purpose is to understand factors impacting AIS adoption. However, the methodology could be clearer about sampling and sample size. The summary concludes the literature review is good but methodology needs more details.

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Hay Jirenyaa
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5K views2 pages

Article Review

The document summarizes an article that identifies barriers to implementing accounting information systems (AIS) in Tehran Stock Exchange companies. It discusses factors like middle managers, culture, resources, and structure. It notes information and data quality are also important for proper implementation. The purpose is to understand factors impacting AIS adoption. However, the methodology could be clearer about sampling and sample size. The summary concludes the literature review is good but methodology needs more details.

Uploaded by

Hay Jirenyaa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Article review: Accounting information systems 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 todays 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 systems 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 accounting
information 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
disadvantage 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
to make the comparison more clear for audience and the users the authors must be include them in
their studies.

The way reviewing the literatures was very nice it includes all the necessary items that support
other interested body that needs to engage in the similar issues.

The methodology the authors were used for sampling technique is not much clear for the audience.
The authors identified 406 participants and selected 100 participants to collect data. The authors
could not be identified the sampling techniques selected for the studies. The method of selection
of the 100 participants among 406 were not justified in their selections. The selection is the
inappropriate for the audiences. Moreover, the authors used T-test for data analysis. The T-test is
for this studies are not appropriate because of the T-test has its own criteria. T-test is used for the
sample size that is below 30 sample size.

In the data collection part the authors used only questionaries to the managers. Its good data
collection techniques but it doesnt identified what types of questionnaires is used in the data
collection. The authors identified 100 respondents but the analyzed the responses of the 13
participants and they dont identified where they put the remaining.

Finally, I concluded from the articles the appropriate presentation of review literatures and some
of introduction parts. The methodology is not clear for audience or the readers so it must be
included the sampling techniques and method assigning the representatives for collected data.

References
Abdipour, Mahdi Salehi and Abdoreza. "Accounting information systems barriers: Case of an emerging
economy in Tehran Stock Exchange." December, 2012.

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