Investigating the Factors Affecting the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities, Emphasizing the Role of Accrual Accounting

Today, managers are responsible for resource allocating and they are heighly incumbent upon their organizational planning and goal attaining. So they need information particularly financial information which in turn is a product of accounting information system. Therefore it is necessary to investigate thes systems effectiveness.
This research is applicable one and the research method was dwscriptive-survey which study the accounting information system effectiveness in medical sciences universities. The statistical sample Morgan’s tables were used to select aproporate sample. Date analyses are done by choosing SPSS and AMOS software. AMOS and SEM are used for testing the hypothesis probability value.
Result showed that as the quality of information and financial reporting improved the use of information system in decision making increased. Furthermore inhanciinternal control system and accounting information system has strongly effect on accrual accounting information system effectiveness.
According to the result from data analysis, accrual based accounting information system in medical science universitis has desired level of effectiveness with regard to manager’s awareness and attention to the system capability and using the information allocating in decision making and intercontrol procedures.