*Assistant, Kerman University, Islamic Azad University, Kerman, Iran
**Department of Public Management, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran
***Master of Accounting, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran
Online published on 15 February, 2014.
In general, accounting information must have certain characteristics to be used indecision-making process. Qualitative characteristics of this information such as relevance and reliability have an impact on using the timely information. In this study, we have tried to examine the effects of information systems, as a product of the information age, on the qualitative characteristics of accounting information. This was done through a questionnaire and question from the intended population and also testing the hypotheses of the study. The research finding suggested that the use of information systems increased the relevance, undress and ability and comparability and decreased there liability of accounting information. The results showed that the use of information systems reduced the costs of providing information and increased the benefits of providing information.
Information systems, the qualitative characteristics of accounting information, information technology, financial reporting
