عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Generally, accounting is expressed as an information system whose main purpose is to provide useful information for decision making. Design, proper execution and implementation of information systems with organizational requirements, while providing a platform for providing timely and useful information, will also increase the value of the organization. This study examines the effectiveness of information systems and performance evaluation of the role and the impact on corporate performance deals. The method of survey research using questionnaires, the data was collected. After collecting the data, SPSS software was used for testing hypotheses. Overall, the statistical results show that accounting information systems while providing useful information, relevant, timely and reliable tool is useful for decision-making. In addition to complying with the requirements of accounting information systems and organizational environment; cause greater effectiveness, improve performance, and evaluate the performance of the company. Also factor in the development of an information system, establish and improve the organization's competitive advantage. Overall, these results indicate that information systems and information systems in particular accounting for the utility companies, and investment in this area is the economic justification for an organization.