BUSINESS STRATEGY, EARNINGS MANAGEMENT, AND IT MANAGEMENT

One of the reasons for the high rate of failure of strategic planning in organizations is an overemphasis on one factor and the lack of full attention to other organizational factors. Meanwhile, an assessment of the readiness of the organization for the convergence of information technology and business strategy should be considered as the starting point and start of the activity of comprehensive IT plans. The purpose of this study is to examine business strategy and earning management in order to achieve IT management in companies admitted to Tehran Stock Exchange during the years 2012 to 2016. For this purpose, a sample of 68 firms was selected by systematic knockout. In this research, earnings management is based on the modified Jones model and, finally, the outcome of the study is to examine the effect of variables on the macroeconomic level with the aim of achieving strategic IT management. The result of the research suggests a reverse and significant relationship between business strategy and earnings management in order to achieve IT management. (C) 2019 INT TRANS J ENG MANAG SCI TECH.