Investigate the effect of accounting computer information systems on Cost Accounting and quality of financial reporting In Bandar Abbas Oil Refining Company

Mohammad Hossein Ranjbar, Bijan Abedini, Mohammad Reza Sadri Isfahani

Abstract


The aim of this study is Investigate the effect of Accounting, computer information systems On Cost Accounting and quality of financial reporting In Bandar Abbas Oil Refining Company. For the study of literature and literature review, used the library of books and technical papers and theses of Persian and Latin. Information on variables including many accounting items in the financial statements and explanatory notes have been audited Bandar Abbas Oil Refining Company. Required data from financial statements available on-site management is in Www.rdis.ir, Www.codal.ir, www.fipiran.com and CDs. to analysis used software SPSS20, Eviews 7 and Minitab16. The results show that there is direct and significant relationship between accounting information systems computer with identifying cost centers, facilitate the sharing of costs and accurate information about the cost , Relevance of information and accounting reports, Reliability of accounting data and reports, and comparability of accounting information and reports of the refinery in Bandar Abbas, but also no significant effect on the cost centers and the timeliness of accounting information and reports in the Bandar Abbas oil refining Company.

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