aGraduated from Accounting Faculty of Humanities, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran
bAssistant Professor, University of Isfahan, Isfahan, Iran. (Visiting Professor of Shahrekord Branch, Islamic Azad University, Shahrekord, Iran)
*Corresponding Author
Online published on 4 February, 2015.
The purpose of this paper is circumstances, and the consequences of using mobile accounting in organizations. Mobile accounting variable consist of seven components. In this paper the relationship between each of these components with the component of application requirements and performance improving are reviewed. The present study is practical and correlation based. The statistical population studied in this study includes 100 customers of Rozaneh Shargh Company in Isfahan, Iran.
They use a comprehensive system of financing. Using Cochran formula, 80 customers are selected as research sample. 5-point Likert scale questionnaire is used for this research. Measuring instruments have acceptable validity (Content, convergence and divergence) and reliability (composite reliability coefficient and Cronbach's alpha). Hypotheses have been tested using SMART-PLS software (T-test and path coefficient (β)). Results showed that the application requirements variable had significant correlation with mobile accounting variable. Also the same was true for mobile accounting variable with performance improving.
Mobile Accounting, Consequences, Circumstances, Accounting Information System, Online Accounting
