The current study aims to investigate the barriers of implementing accounting information system in Iran by postulating six hypotheses of accounting information system (middle managers, human resources, organizational structure, environmental factors, financial issues and organizational culture) in companies listed in Tehran Stock Exchange. In order to collect data, a questionnaire was designed and developed about the subject of the study. The statistical society includes all listed companies in Tehran Stock Exchange. Collected data were analyzed by parametric statistic tests. The results of the study confirmed the six postulated hypotheses. From the study, it can be concluded that giving reward to managers and staffs and encouraging staff to use the new system will help in justifying that the establishment of this system would be to their advantages; by the lever of reward, staff will be encouraged to compete in learning and work, which can therefore accelerate performance and system implementation. The main problems in data transferring were solved, and running instructions became clear.

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