In this paper, we address the management’s decision making process and examine the effect of accounting information system (AIS) in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making.

This paper presents a survey on relationship between supply chain management and innovation in an Iranian holding firm in auto industry named Iran Khodro. The study designs a questionnaire in Likert scale and using random sampling technique, distributes 250 questionnaires among some managers of this holding firm. The study consists of three parts including supply chain management, innovation and organizational performance. The study uses regression technique as well as structural equation modeling and it has detected that there were some strong and positive relationship between supply chain management and innovation. In addition, the result of the survey indicates that there was some positive and meaningful relationship between supply chain management and organizational performance.

Nowadays, mergers and acquisitions are stated as favorable strategies and as free flows of capital applied by managers for the optimal implementation of resources and assets. Acquisition is associated with a condition where two businesses are placed under one shelter and are run like members of a group or are merged as a single corporate. In mergers, two businesses are combined in a new form based on the mutual interests of both parties. The shares of the two businesses are usually exchanged so that they could take part in the new business as shareholders. In acquisition, a business begins to control another business effectively by purchasing parts of its ownership. The present study explored the impact of acquisition on performance of Iranian target companies listed in Tehran Stock Exchange. The results of testing research hypotheses showed that performance of target companies did not significantly increase after acquisition, suggesting a decreasing trend in the performance of the target companies after acquisition compared with the period before acquisition.