Establishment of Integrated Accounting Information Systems in an Emerging Market-Problems and Barriers

Abstract

This research study is aimed to investigate barriers and problems of establishment process of integrated accounting information systems (IAIS) in the universities of an emerging market (Iran) in order to facilitate their establishment. The research population includes Iranian state universities’ CFO and his/her deputy, as well as IT specialists involved in the process of establishment of IAIS in those universities in 2016 and 2017. The required data was collection using a questionnaire designed and developed by the researchers in accordance with the literature (there was no standard questionnaire).The collected data was analyzed at three levels "Total population (Population) ", "CFO or Deputy" (Managers) and "IT Specialists"(Specialists). The results at “Population " level show that the most important problem is related to” design and establishment of the IAIS" and problems related to “project analysis and risk” and “plan” are the least important. Other problems are “employees“, “culture”, “managers”, “and level of information technology and information systems in the university”.From the Managers and Specialists’ point of view problems related to "design and establishment of IAIS” have the most importance. This case study would be of value to regulators, senior managers, system analysts, university authorities especially CFOs and IT managers, and researcher especially in developing and emerging markets.

Keywords

• integrated accounting
• information system
• state universities
• structure
• process
• environmental