A method determining one or more causes for discrepancies in a computerized accounting system, the

method comprising using at least one hardware processor for: providing a set of theoretical causes for
discrepancies between sub-ledgers of an ERP (Enterprise Resource Planning) system and a general ledger
of the ERP system; providing a set of database queries corresponding to the theoretical causes in the set
of theoretical causes; executing the database queries of the a set of database queries in the ERP system;
receiving a set of responses to the database queries; and based on the set of responses, refuting or
confirming each of the theoretical causes of the set of theoretical causes. The resulting financial reports
can be used internally by management or externally by other interested parties including investors, creditors
and tax authorities. Accounting information systems are designed to support all accounting functions and
activities including auditing, financial accounting & reporting, managerial/ management accounting and tax.
The widespread utilization of computers has effectively given a certain simplicity, speed, and precision to
the way in which business organizations are run. From basic entering of figures to recording and examining
complex information, computers have become essential to the survival of any business in present times.
Nowadays by arising computer accounting systems and by superfluity development of information
technology, expected that quality properties of accounting information will be improved day-to-day. And
improving quality properties will be caused to making better decisions by managers. For this mean in this
research a sufficient try has been operated that; in one side; the effect of computer information accounting
system will be marked and in other direction the effect of quality properties on the manager decisions will
be marked.

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