A Survey of Developmental Constraints in Computer-assisted Accounting Information Systems

This research is seen to have been embarked on to specify developmental obstacles in the computer assisted Accounting in Formation Systems (AIS) in productive centers of Kuzistan province. Accordingly, six factors which have been tested as hypothesis regarding the deterring as hypothesis regarding the deterring constraints in the so - called companies have been inquisitively reviewed. As a result uninformed management lack of awareness with computer system potentialities, unstandardized accounting knowledge of experts. Lack of professional standards in the domain of computer - assisted information systems are detected as serious deterrents to the system in question. But, the high cost of designing information system for accounting is not accounted for to dramatically impede the prospective developments.