Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran

Abstract

The main objective of an accounting information system (AIS), a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizations and the maintenance, processing and communication of information to internal and external stakeholders. The results of this study show that although AIS is very useful to Iranian corporation, it is a gap between what AIS is and what should be.