جستجوی مقالات مرتبط با کلیدواژه « Digital Technology » در نشریات گروه « حسابداری »

Understanding the consequences of drivers of economic transformation, especially new technologies, for value creation in developing countries, becomes more important day by day. This means that the capabilities of the data-driven economy require focusing on the structural changes of growth and development from the perspective of sustainable development. This research is trying to systematically examine the findings of the studies conducted in this regard and analyze them based on the process of formation and the achievements presented. By referring to available authentic documents and documents and after reviewing information from English sources from 2000 to 2022 and Persian from 1380 to 1401, 242 articles identified. In order to analyze selected articles, constituent concepts, dimensions and influential components, content analysis method and interviews used with the presence of a number of experts.Production technology,information technology, virtual systems, artificial intelligence, dynamic innovation,organizational structure, regulatory structure and works, globalization and cultural changes are the drivers of change. The need to recognize the impact of using new technologies and other drivers of change in management accounting thinking, processes is a tangible matter, which ultimately led to the adjustment of many management accounting positions and challenges. It creates for management accounting in the future and thus helps to develop the literature of this field by providing views and solutions for increasing knowledge and implementing information technologies and adapting management accounting to these innovative waves.

The current research seeks to identify and analyze key drivers affecting the future of auditing in Iran, focusing on blockchain technology. The current research has an applied nature in terms of orientation and its methodology is multi-method. The theoretical population of the research were the senior experts of the auditing organization, the Supreme Audit Court and the country's capital market in the field of auditing and digital financial technologies. The sampling method was done in a judgmental way according to the expertise of experts. The sample size in this study was equal to 15 people. The drivers of the research were obtained through literature review and interviews with experts. Then, for screening and prioritizing the research drivers, two questionnaires of expertise and prioritization were used, respectively. Among the drivers, 11 drivers had a defuzzy number higher than 0.6 and were selected for the final ranking. The degree of priority of the remaining drivers was evaluated by the Cocoso method. According to the indicators of Cocoso technique, the drivers of blockchain development in industries and other fields and the level of blockchain adoption by organization and audit institutions had the highest degree of priority. Teaching financial digital technologies such as blockchain to managers, auditors and financial users, integrating the policies of regulator bodies in the field of supervision and standardization and aligning global standards with blockchain technology requirements were among the most important practical proposals of the research.

Today, accountants operate in an environment that is constantly changing. In the science of accounting, it has become so that they always emphasize continuous training programs, which improves the training methods. In the American Association of Accountants in the 21st century, they pursued two basic goals, one of which was to discuss the change of accounting education programs with the aim of continuing learning throughout life and the second goal was to require accounting students in the field of digital technology. Applying these goals increases profits, reduces replacement costs, saves time, improves information quality, professional performance, employee satisfaction, increases reliability, accelerates information transfer, increases competitive position, and provides more appropriate and newer services to customers. All these things facilitate the digitization of accounting, financial reporting and auditing.