عنوان مقاله [English]
In today's world, the fast access to information has an essential role on sustainable development of economic institutions and user’s economic decision making. Knowing how to quickly deal with the company’s events, and identify problems and opportunities is important for executives of banks, companies and institutions. The accounting information system is a powerful tool to improve the efficiency and effectiveness of the reporting process.
As companies need to expand their information level in uncertain conditions of competitive market, they need to upgrade their information system in order to coordinate the needs and their information processing capacity. So we focus on the coordination of needs and information processing capacity and factors affecting this coordination. In addition the underling theory of this coordination is studied. This is important because previous research emphasis on effect of the coordination of needs and information processing capacity on company’s performance. In fact each company needs a coordinated information system in order to obtain information correctly. The coordination of accounting information systems enables companies to comply system users and manager’s expectations, then it improves company’s performance