نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد تهران غرب، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and purpose: By using advanced accounting software and systems, financial information is recorded more accurately and timely, transparency is increased, and human errors are reduced. The purpose of the research is to examine the impact of advances in accounting technologies on the quality of financial reports in the Iranian public sector, and in terms of purpose, it is considered an applied research.
Research method: In terms of data collection, the present study is one of the studies with a confirmatory approach that used a descriptive monitoring design (correlation type). The statistical population includes 1000 financial managers with more than ten years of experience in the Ministry of Economy and Finance during the study period (fall 1403), and 384 members of the community were selected as a sample using the Cochran formula.
Research findings: Examining the correlation between cloud-based accounting technology and artificial intelligence with the quality of financial reports in the public sector shows a positive and significant relationship. In addition, the regression value of 0.984 indicates a strong and positive effect of artificial intelligence and cloud-based accounting technology on the quality of financial reports in the public sector.
Conclusion, originality and its addition to knowledge: The formulation of policies for the use of artificial intelligence in the public accounting process by the government, the attention of government officials and regulatory bodies to investing in and upgrading cloud-based accounting systems and artificial intelligence, and training in the use of these technologies can improve financial reporting.
کلیدواژهها [English]
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