Document Type : Original Article
Authors
1 هیات علمی و مدیر گروه حسابداری
2 Department of Accounting, Faculty of Economic and Administrative Sciences, University of Mazandaran, Babolsar, Iran
Abstract
Abstract
Introduction: Selecting an appropriate computerized accounting information system (CAIS) is a pivotal strategic decision that directly influences financial transparency, decision quality, and operational efficiency in today’s digital business environment. Despite a growing array of CAIS solutions, Iranian firms lack a systematic, evidence based framework to guide their choice under rapidly evolving technology and regulatory landscapes.
Theoretical Framework: Drawing on DeLone & McLean’s Information Systems Success Model and Davis’s Technology Acceptance Model (TAM), this study conceptualizes CAIS selection as a multi criteria decision problem, encompassing two broad dimensions—software capabilities and vendor attributes. Prior research highlights the critical roles of technological infrastructure, service quality, and user support in driving successful system adoption.
Methodology: A purposive snowball sample of ten CAIS experts (each with ≥10 years’ relevant experience) was assembled. We constructed a three level AHP hierarchy containing nine criteria and 35 subcriteria identified from the literature. Pairwise comparisons were conducted via Expert Choice 11, ensuring all consistency ratios (CR) remained below 0.10.
Results & Discussion:
• Top ranked criteria: Technology infrastructure (weight = 0.293), Maintenance & Upgrades (0.198), and Training & Documentation (0.175).
• Quantitative ranking model: Based on the final AHP weights, we developed a scoring model that systematically combines the nine criteria into a single CAIS suitability index, enabling organizations to numerically compare alternatives.
• Key technology subcriteria: Web based architecture & e commerce support (0.323), Flexibility for future needs (0.171), and Data interoperability (0.169). These findings underscore the necessity of cloud readiness, API integration, and seamless data exchange to enable advanced analytics and real time reporting.
• Service oriented dimensions: Technical support responsiveness (0.406) and comprehensive user documentation (0.462) highlight the indispensable roles of vendor support and end user empowerment in achieving rapid, risk mitigated CAIS deployment.
Conclusions & Suggestions:
Organizations should prioritize CAIS solutions with robust web centric and cloud capabilities, backed by formalized upgrade and support agreements. Continuous, blended training programs (self learning modules, user guides, and instructor led workshops) are essential to maximize user adoption and minimize operational errors. Future research is encouraged to:
1. Undertake large scale, non Delphi survey studies across diverse industries to validate and generalize AHP derived weightings;
2. Employ Fuzzy AHP or integrate AHP with DEA to capture environmental uncertainty and criterion interdependencies;
Keywords
- Ranking model of computerized accounting information systems
- Economic decision-making
- Financial transparency
- Accounting software features
- Software vendor features
Main Subjects
)
Send comment about this article