نشریه حسابداری و منافع اجتماعی
سال سیزدهم شماره 2 (پیاپی 49، تابستان 1402)

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.

Forensic accounting is a new process to identify fraud. This procedure uses reliable principles and methods to obtain sufficient facts or data. The main goal of this research was to identify the techniques of forensic accounting review.

With the approach of qualitative research and Meta-Synthesis tool, which includes the seven steps of Sandelowski and Barso, a systematic evaluation and analysis of 84 cases of previous research findings has been done. In this regard, the opinions of 15 experts were collected through a questionnaire, and the coefficient of the identified techniques was determined using Shannon's entropy quantitative method.

Among the review techniques: use of specialized software, review of TFL theories, review of documents, analysis of ratios, analysis of ratios, quality control, review and control of the path, and fraud investigation on the numerator and denominator have received the ranks of 1 to 10, respectively.

The results of this research help to detect fraud, fraud and criminal acts in the investigation stages of forensic accountants in relation to the relevant persons and also their judgment regarding the cases.

Contribution:

 This study recommends the need to engage and employ the services of a forensic accountant to review, evaluate records and internal control systems for stakeholders.

Considering that today, the success and sustainability of business, in addition to income, is measured based on non-financial indicators related to the company's social, environmental and governance performance, the purpose of this research is to investigate the relationship between the non-financial dimensions of corporate sustainability performance and systematic risk.

In this research, from the statistical population of companies listed on the Tehran Stock Exchange, a sample of 96 companies during the years 1393 to 1397 was selected by systematic removal method and data were analyzed using multivariate linear regression.

The results of the research hypothesis test indicate that the sustainability performance of companies has no significant relationship with systematic risk.

In addition to the mixed experimental results of the link between the non-financial and financial dimensions of the companies' performance, according to the findings of the current research, the social, environmental and corporate governance performance does not have the ability to influence the inherent risk of the market; Of course, according to some findings, the instability of financial markets can play a moderating role in the nature and strength of risk relations and non-financial performance of companies.

Contribution: 

The findings of this research can help business organizations, managers and investors in understanding the impact of sustainability performance in creating shared value for stakeholders, in order to make investment decisions based on sustainability criteria.

This study investigated the relationship between firm age and intangible resources on the relationship between entrepreneurial orientation and firm's performance in Kalat Industrial Town of Mashhad.

The statistical population of this study includes financial staff of Kalat Industrial Town of Mashhad. The convenient sampling method is used and by using Cochrane formula, the sample size was determined 194 people. To measure the variables, standard questionnaires was used. To test the hypotheses, structural equation modeling method was used using Spss24 and SmartPLS3 software.

The results indicate entrepreneurship has a significant impact on the firm performance and intangible resources. Intangible resources also have a significant impact on the firm performance. firm age does not have a moderating role in the relationship between entrepreneurship and firm performance and intangible sources have a mediating role in the relationship between entrepreneurship and firm performance.

strengthening the spirit of creativity and entrepreneurship and utilizing different types of intangible resources such as human and structural capital and Improves the firm performance. But the findings did not support the view that in younger companies the relationship between entrepreneurial orientation and performance is stronger.

Contribution:

 There is little research on the effect of company age and intangible resources on the relationship between entrepreneurial orientation and the performance of Iranian companies. this research will be useful in increasing knowledge and filling the research gap.

Considering the role and importance of information technology in organizations, the purpose of this research is to explain the audit framework in the field of information technology and review of the results of researches conducted in this field.

In this research, while reviewing the theoretical foundations of auditing in the field of information technology in foreign and domestic researches, the processes and the theoretical framework presented in order to ensure the adequacy of the controls applied on the information systems and confirm the proper effectiveness of this system has been discussed.

The findings of the research indicate that due to the rapid emergence of information technology and the demand for faster access to financial information, Familiarity of internal and external auditors to the risks of software and hardware related to information systems and their training and awareness is mandatory.

The best way to conduct a comprehensive and reliable audit in the field of information technology is to create an audit team with a diverse mix of experienced auditors and trained with sufficient skills. This can be developed through the continuous cooperation of audit committees and internal auditors with departments related to information technology and senior management.

Contribution: 

One of the best globally accepted procedures is COBIT and this topic has been addressed in a very limited way in internal researches, therefore the present research can provide useful information to auditors and interested parties and lead to more attention to the issue of information technology audit.

Considering the importance of exchanges sustainability, in this research, in addition to identifying most important stakeholders, the challenges, motivations and opportunities for the sustainability of procedures and sustainability reporting have been investigated.

In order to achieve the research objectives, a combination of content analysis methods, focus group and individual interviews with 21 industry experts have been used.

The lack of comprehensive reporting framework and assurance services, reporting costs and reporting culture, are among the important challenges, alignment by international community, reputation, performance improvement, accountability and achieving a competitive advantage are among the important motivations of paying attention to sustainability. Cultivation, regulation and design of sustainable tools are among the opportunities available to exchanges to promote the culture of sustainability among listed companies. Also, the findings have shown that government and regulators, board of directors and investors are among the most important stakeholder groups of this industry.

Not publishing of sustainability reports indicates a higher impact of reporting challenges over reporting motivations. Therefore, it is suggested to provide the necessary platforms for the publication of reports by the law-making bodies.

Contribution: 

Considering the strategic role of the exchange industry in promoting sustainability goals, the findings can be effective in decision making of related bodies to solve challenges and strengthen the motivations of sustainability reporting.

The purpose of this research is Contextual Dimensions Exploratory of civil accounting development: a systematic evaluation of the internal links of the dimensions. Methodology The methodology of the present study was exploratory from the perspective of developmental results and based on the type of objective, and qualitative and quantitative basis was used to collect data. The participants in the qualitative part were academic experts and in the quantitative part, managers of brokerage companies and experts from the vice-chancellors of different capital market sectors. The results in the qualitative part indicate the existence of 3 categories and 6 components and 34 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that the primary driver for the development of civil accounting in the capital market is the infrastructure of the accounting information system, which helps the accounting units to have a more comprehensive understanding of the market and its changes. These systems help to strengthen the flexibility capacities of the accounting unit regarding changes in social expectations and in general changes in the financial and accounting field outside the company and are transmitted to the company through communication channels so that the system can respond by applying policies and adopting appropriate operations.