ارائه الگوی نقش فناوری های نوظهور در سیستم اطلاعات حسابداری و گزارشگری مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری - دانشگاه آزاد

2 استاد دانشگاه الزهرا

3 دانشیار ، گروه حسابداری دانشگاه آزاد اسلامی اراک

چکیده

هدف: پژوهش حاضـــر در تلاش اســـت،  الگوی جامع از نقش فناوری‌های نوظهور در سیستم اطلاعات حسابداری وگزارشگری مالی تبیین و ارائه نماید.روش: مدل پژوهش، بر اساس استراتژی نظریه داده  بنیاد چندوجهی ارائه شد. داده‌های تجربی با انجام 14 مصاحبه نیمه ساختاریافته با متخصصان فناوری اطلاعات، اساتید دانشگاهی و جامعه حسابداران و حسابرسان مستقل و باتجربه، به روش نمونه‌گیری نظری جمع‌آوری شد و  برای تجزیه و تحلیل داده‌ها از نرم‌افزار مکس‌کیو‌دی‌ای 2010، استفاده شده است.
یافته‌ها: در الگوی ارائه شده، 3 مقوله‌‌ اصلی علی شامل سازه‌ فردی، سازه سازمانی، سازه محیطی و 3 مقوله اصلی شرایط زمینه‌ای شامل کاربست فناوری و ارتقای زیربناها و بهبود سیستم اطلاعات حسابداری و 4 مقوله راهبردها و همچنین، 2 مقوله اصلی برای پیامد‌ها، شامل پیامد مثبت و منفی مرتبط با پدیده اصلی پژوهش، شناسایی شد.
نتیجه‎‌گیری : نتایج کلی پژوهش، حاکی از اهمیت استفاده از فناوری‌های نوین منطبق با سیستم‌های اطلاعات حسابداری و حمایت نهادهای ناظر و پشتیبانی مدیریت از فرایند استقرار می‌باشد. با تأکید بر پیامدهای مثبت فناوری‌ها، زمینه برای از بین بردن عوامل بازدارنده وکاهش پیامدهای منفی فراهم شود.
دانش‌افزایی: الگوی طراحی‌شده حاصل دیدگاه خبرگان مختلف، مبانی نظری جدیدی را به ادبیات این حوزه می‌افزاید که از طریق آن جامعه هدف نیازمندی‌های خود را تشخیص داده و با اتخاذ استراتژی‌های راهبردی، در صدد کاهش موانع و محدودیت‌ها پیاده‌سازی و توسعه استفاده از فناوری‌ برمی‌آیند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Presenting the model of the role of emerging technologies in the accounting information system and financial reporting

نویسندگان [English]

  • maryam sheikhi 1
  • rezvan hejazi 2
  • Majid Zajindar 3
1 Azad University student
2 Al-Zahra University professor
3 Associate Professor, Department of Accounting, Arak
چکیده [English]

Abstract
Purpose: The current research is trying to explain and present a comprehensive model of the role of emerging technologies in the accounting and financial reporting information system.
Method: The research model was presented based on the data theory strategy of multifaceted foundation. Experimental data was collected by conducting 14 semi-structured interviews with information technology specialists, university professors and the community of accountants and independent and experienced auditors, using theoretical sampling method in 1401. Finally, Max QDA 2010 software was used for data analysis. has been
Findings: In the presented model, there are 3 main categories for causal factors including: individual structure, organizational structure, environmental structure and 3 main categories for background factors including the use of technology and upgrading infrastructure and improving the accounting information system and 4 categories of strategies as well as 2 categories Main for the results, including positive and negative results related to the main phenomenon of the research was identified.
Conclusion: The general results of the present study indicate the importance of using modern technologies in accordance with accounting information systems and the support of supervisory institutions and management support for the establishment process. By emphasizing the positive consequences of technologies, the ground should be provided to eliminate the inhibiting factors and reduce the negative consequences.
Knowledge enhancement: designed model; The result of the point of view of various experts in this field adds new theoretical foundations to the literature of this field, through which the target society recognizes its needs and by adopting strategic strategies, they seek to reduce obstacles and limitations, implement and develop the use of technologies.

کلیدواژه‌ها [English]

  • accounting information systems
  • emerging technologies
  • financial
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