Management Accounting Information System based on Decision Support and Business Intelligence on ROI and ROE

F.Rahnamay Roodposhti, H. Nikoomaram and Mohammad Mahmoodi

International Journal of Asian Social Science, 2012, vol. 2, issue 5, 730-738

Abstract: The purpose of this study was to analysis the effect of management accounting information system (MAIS) based on decision support (DS) and business intelligence (BI) in return on investment (ROI) and return on equity (ROE) of Tehran stock exchange companies. We used analytical hierarchical process (AHP) through the weighting of MAIS based on DS and BI elements Then, questionnaires based on DS and BI distributed in Tehran stock Exchange manufactured companies applying the managerial accounting information system. According to the answers here and weighting above, enterprises is divided into three categories as followed; the first categories with 25, second 20 and third categories 21 organizations. in the next, Samples were measured in three groups of companies with management accounting information system based decision support and business intelligence in Strong, Average and Weak categories. We examined each of the variables and significant correlation between management accounting Includes sales, cost of goods sold, inventory, operating profits, net profit, rate of goods waste, Percent of actual production to capacity and portion of market sale with Return on investment and return on equity were examined. Companies categorized in three groups were assessed and the results show a significant relationship between management accounting information system based on decision support and business intelligence with ROI and ROE are meaningful in strong and average companies than weak in their management accounting information system.

Keywords: Management accounting information system; Decision support; Business intelligence; Return on investment; Return on equity. (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://archive.aessweb.com/index.php/5007/article/view/2253/3507 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:asi:ijoass:v:2:y:2012:i:5:p:730-738:id:2253

Access Statistics for this article

More articles in International Journal of Asian Social Science from Asian Economic and Social Society
Bibliographic data for series maintained by Robert Allen ().