عنوان مقاله [English]
Due to the importance of the information provided by the accounting information systems to the managers and decision makers of the organization, it is necessary to observe their specific characteristics. Therefore, the present study aimed to investigate the effect of qualitative features of financial information systems on cost management in the police force. The statistical population of the study consisted of commanders and deputies of the police in East Azarbaijan province. Data were collected using a researcher-made questionnaire. The research sample was 91 people determined by Cochran formula and the questionnaire was distributed by simple random sampling method. The results of this study, using Pearson's coefficient test, showed that the qualitative characteristics of financial information including relevance, reliability, comparability, and comprehensibility exerts an effect on the cost management in law enforcement, which based on the calculated coefficient of determination, the variables of qualitative characteristics, explained 37% of cost management. The relevance component with 30%, the comparability with 28% and the comprehensibility with 25%, and dependability with 14% have the least effect on cost management in law enforcement.