M.A. Thesis:

Identify and Prioritize the Effective Factors of the Accounting Information System In The Process of Decision Making٫ Managers of Mashhad University of Medical Sciences Based on the AHP Hierarchical Method

Different parts of each organization need their own contingency controls in order to be effective and efficient. The professional relationship between accountants and their interaction with managers is an important factor in directing to financial goals that includes the benefit of the organization. Hence, the mutual recognition of functions, expectations of accounting staff and managers of different levels of organization from each other, is necessary to create added value, so that the organization is guided towards the realization of its goals. The necessity of this research was to study the effective factors of accounting information system on the decision making process of managers of Mashhad University of medical sciences. In terms of purpose, applied and in terms of method, the type of research has been descriptive-survey. The statistical population of the study, including the head of the university, the assistants, the financial director of the university, the deputies, heads of subordinate units and financial experts in the offices and units of the Mashhad University of Medical Sciences, was 133. Who have at least ten years experience in the field of finance at the university and have at least a baccalaureate degree. Therefore, in this research, there was no sampling and all conditioned members were studied. The effective factors of the accounting information system on the process of decision making by managers, based on previous studies, were selected and with the comments of the team of experts, 62 agents were selected in the form of 8 indicators. AHP format questionnaire mechanism was designed to compare the paired indices by hierarchical analysis method. Data analysis is based on multi-criteria decision making models of Team Expert Choice software and IR compatibility rate in each pair matrix. All of the composite views of the subjects showed the highest rankings for the indicators of information quality and reporting, and the continuous improvement of information and reports, respectively, with relative weights of 0.306 and 0.266 respectively. However, the system's adequacy indicators to meet the information needs of managers and the managers' awareness of the role and capabilities of the system have had the lowest relative rank of 0.75 and 0.068, respectively.

Keywords: Accounting Information, Decision Making, Accounting Information System, Internal Controls and Financ