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Nowadays, programming in the field of Strategic Information Technology, as one of the basic factors in making effective relation between business strategies and information technology, for having the benefit of competition in market in order to achieve management of IT has been noted by many companies. Although we're facing many fails in such companies. One of the reasons of fails in strategic programming in organizations is excessive attention to one factor and not caring about other organizational factors. Also, type of business strategies of companies has effect on their management. Recognizing type of business strategy and the related management of that strategy will have notable impact on correct realization of future programming of company in various fields. Goal of this research reviewing the relation between business strategy, earnings management and accounting conservativeness. Statistical society in this research is the approved companies and active in Tehran Stock Exchange. The time period of this research is 2009 till 2014. The results indicate that in the first hypothesis of research there's a positive and meaningful relation between business strategy and accounting conservativeness. However, in the second hypothesis there isn”™t any positive and meaningful relation between business strategy earnings management and the results of third hypothesis, reviewing relation between business strategy and IT for achieving information technology of strategic information shows no meaningful relation.
Citas
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