The effect of accounting process characteristics on accounting information systems in the central insurance organization

The aim of this study was to investigate the effect of accounting process characteristics on accounting information systems in the Central Insurance Organization using statistical analysis methodology in SPSS environment. The study population of this study can be classified into two general groups: the first group includes knowledgeable professors, the second group includes accounting and IT specialists and financial managers or similar positions in the Central Insurance Organization. The sample size of this study is equal to 96 available experts who were collected by a combination of two methods of non-probabilistic purposive sampling (judgmental) and snowball sampling in the summer of 1400. Since the correlation coefficient sign is the slope of the regression line, there is a positive and significant relationship between the steps of the accounting process (X2) and the components of accounting information systems, because the correlation coefficient between them is calculated to be 0.913. On the other hand, there is a positive and significant relationship between the stages of the accounting process and the characteristics of the accounting process, because the correlation coefficient between them was calculated to be 0.836. There is a positive and significant relationship between the management accounting variables of government organizations (X4) and the components of accounting information systems, because the correlation coefficient between them is calculated to be 0.838.