Investigating the effect of information technology methods on the quality of accounting information

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Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

Due to the development of technology, companies and therefore the accounting sector are generally affected by the following factors: the digitalization of jobs, the intense potential created by the Internet, the consequences of big data and the growing importance of data mining. In this regard, cloud computing has started its way and created new business models. The main purpose of the article is to "study the methods of impact of information technology on the quality of accounting information" and the aim of the present study is to develop and expand thematic knowledge about the impact of information technology phenomena. Accounting companies and accounting consultants. Data collection through a questionnaire and its statistical population are accounting companies in Tehran province. In this study, information technology methods will be examined in the form of four items (Blockchain, Internet of Things, cloud accounting and big data) and its impact on the quality of accounting information. Statistical sample includes 35 accounting companies and data analysis methods. Structural equations. Research hypotheses were tested according to. Finally, the research findings indicate that cloud accounting has a significant and positive effect on the quality of accounting information and the rest of the hypotheses were not confirmed.

Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:3 Issue: 25, 2020
Pages:
141 to 158
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