Accounting and Auditing Studies

Accounting and Auditing Studies

Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry

Document Type : Original Article

Author
Abstract
Increased competition and the need for timely information for decision-making, is one of key characteristics in today commerce environment.So the speed of preparation and presentation of this information and reports along with the rapid growth of information processing by advanced telecom equipment and using of communicationstechnologyis necessary. (One of instruments that can in this situation that information systems information systems has been epidemicbe considered as a competitive advantage is business intelligence that providingability to prepare on demand reportsinorganization’s concentrated and distributedunitsand thereforeto examine the presentissue in this study we based on current theoretical foundationsexamine influence of some of quality characteristics accounting information thatextracted fromaccounting information system on some of key characteristics of electronic business in hotel industry.
Since thehotel industry has been widely distributed in Iran, sample in this research was include all of 3, 4 and 5 star hotel in Tehran and Mashhad in second half of 2015
For data gathering we distributed 160 questionnaire between financial and executive managers in hotels that finally we accepted 135 questionnaire and for analysis of data we use t-student statistics test.
Results show that there is a relationship between qualitativecharacteristics of effectiveness, quality, be relate, been on time and comparability by risk control, cost control,partnership,Risk taking and Business continuity. But there isn’t a significant relationship between be useful and reliability by customer satisfaction and value chain management.
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