following the implementation of IT. The results from both regression analysis and Data
Envelopment Analysis (DEA) indicate significant productivity gains following IT
implementation, documenting the value impact of IT in a public accounting firm.
The relationship between IT and accounting practices was investigated qualitatively using six
case studies and we will measure the impact of IT on accountants’ tasks. The findings suggest
a tendency for change and the decentralization of accounting tasks.
Sajady, PhD, m. dastgir, PhD and h. hashem nejad, m. s. (2008) under the title. “evaluation of
the effectiveness of accounting information systems", in this study the effectiveness of
accounting information systems of finance managers of listed companies at Tehran stock
exchange is evaluated. The results indicate that implementation of accounting information
systems at these companies caused the improvement of managers’ decision-making process,
internal controls, and the quality of the financial reports and facilitated the process of the
company’s transactions. The results did not show any indication that performance evaluation
process had been improved.