چکیده:
Nowadays, the application of the contingency approach in designing accounting information systems has become common. The contingency approach in management accounting is based on the assumption that, in general, there is no single appropriate and desirable accounting system for all organizations under all conditions. The contingency approach recommends that the configuration of accounting information systems should be organized in relation to the specific situation of each organization, and to design the appropriate form of accounting information systems, all intervening variables must be considered. The key components for adapting the accounting information system to the contingency conditions of the water and wastewater companies in the country investigated in this research are: organizational structure, technology, organizational environment, and human resources. The research findings show that the accounting information systems of these companies have not been designed based on the contingency approach. In other words, in the design of the aforementioned systems, contingency approach components such as organizational environment and technology, organizational structure, and human resources were not taken into account.
خلاصه ماشینی:
Therefore, the results obtained from the test of the main hypothesis, which states that the application of the contingency approach in the design of the accounting system is less than the subjects' expectation, is not influenced by the subjects' educational level, and this variable does not have a significant effect on the subjects' perception.
The index of effective implementation of customer feedback has the lowest mean among the questions forming hypothesis three and also among all measured indices The respondents' score regarding the application of the organizational structure contingency factor in the accounting system in the current state is 2.
The results of the main hypothesis show that the application of the contingency approach in the design of accounting information systems of water and wastewater companies is less than what financial managers expect.
Now that it has been determined that the respondents consider the application of the contingency approach in the design of accounting information systems to be less than expected, the research path is to identify and measure the extent of application of each of the contingency factors (organizational structure, technology, organizational environment, and personnel) in the accounting system.
The mean of the opinions Table number (1) classification of contingency indicators based on the level of importance that have not been considered in the design of the financial system (Refer to the page image) Main hypothesis: The accounting information systems of water and wastewater companies have not been designed based on the contingency approach.
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