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

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.

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

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.

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.