Presenting the activists model of accounting information system in Iran according to Activists Network Theory (ANT)

Abstract. The purpose of accounting information system is ensuring of the system components management in such a way that could prepare the possibility of presenting desired performance for economic decisions of users. This term is not only meant to control systems but also it is a collection of behavioral communications, a process that through it the numerous operations of activists interact with each other and information system. With increasing the technology and transactions, the importance of accounting information systems will be increased. Therefore identifying the advantages of these systems and their role and also the importance of individuals interactions with these important information systems become abundant. In this research, a model has been presented with this purpose that how activists network assists to the users evaluation of accounting information system. According to the results of this research, it became clear that activists networks theory as one of the comprehensive theories of sociology science has the capability of consideration and explanation in Iran accounting information system. Also 5 main activists including organizational, technical, economic, technology and political-social activists have important role to implement and perform Iran accounting information system successfully. 11 sub-activists are also effective in communications among 5 main activists of Iran accounting information system.