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
Dr. Safieh Siadat(2*)
M.S sudent, Department of Computer Engineering and Information Technology, Payame Noor University (PNU), Tehran, Iran(1)
Assistant Professor, Department of Computer Engineering and Information Technology, Payame Noor University (PNU), Tehran, Iran(2)
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.
Barriers to E-Commerce, Accounting Information Systems, US-Canadian Joint Project