The study of Accounting Information System of West Azarbayjan Electricity Distribution Company - SWOT modeling

The present research was carried out with the aim of studying the characteristics of the Accounting Information System of West Azarbaijan Electric Power Distribution Company and preparing the SWOT matrix considering the strengths and weaknesses of the system and the opportunities and threats to improve the system. The research period was the one-year period of 1396 and the spatial domain includrd the CEOs of the West Azarbaijan Electricity Distribution Company, the four districts of Urmia and the provincial districts. The present study was an applied and descriptive-case study. The data gathering tool was a combination of library and field tools. Data were collected through deep interviews and questionnaires. 100 in-organizational questionnaires and 16 out-of-organizational questionnaires were distributed. 84 in-organizational questionnaires and 11 out of organizational questionnaires were available. The results of the research hypotheses tests using statistical analysis: Excel, SPSS and the MINITAB revealed that the accounting information system of the company produces useful information which have the qualitative characteristics required for decision making by managers in the organization, but not for the external users. In addition, managers' curriculum is effective in using data from the system. Using the Shah model, it was concluded that there is a good acceptance in improving the accounting information system and relatively good ability in this field, but there is not much power. Finally, the SWOT model and its strategic prosedures were developed, as the threats were overcome by the opportunities to the improvement of the accounting information system, while the strengths and weaknesses were almost equall.