تاثیر پیشرفت فناوری‌های حسابداری برکیفیت گزارش‌های مالی در بخش دولتی ایران

هاشمیان, سیدسامان; خدابخشی پاریجان, خدیجه

doi:10.30473/gaa.2026.74007.1799

تاثیر پیشرفت فناوری‌های حسابداری برکیفیت گزارش‌های مالی در بخش دولتی ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، واحد تهران غرب، دانشگاه آزاد اسلامی، تهران، ایران

10.30473/gaa.2026.74007.1799

چکیده

موضوع و هدف مقاله: با استفاده از نرم‌افزار‌ها و سیستم‌های پیشرفته حسابداری، امکان ثبت دقیقتر و به‌موقع اطلاعات مالی فراهم می‌شود که منجر به افزایش شفافیت و کاهش اشتباهات انسانی می‌شود. هدف از این پژوهش بررسی تأثیر پیشرفت فناوری‌های حسابداری بر کیفیت گزارش‌های مالی در بخش دولتی ایران می‌باشد. این پژوهش بر اساس دسته‌بندی تحقیقات از نظر هدف یک پژوهش کاربردی محسوب می‌شود.
روش پژوهش: پژوهش حاضر از نظر گردآوری داده‌ها جز پژوهش‌های دارای رویکردی تاییدی می‌باشد که از یک طرح پایش توصیفی (از نوع همبستگی) استفاده کرده است. جامعة آماری شامل کلیة مدیران مالی با سابقه فعالیت بالای ده سال در وزارت امور اقتصاد و دارایی در دوره مــورد مطالعــه (پاییز ســال 1403) می‌باشد که با اعمال شروط مزبور تعـداد اعضـای جامعـة ایـن پژوهش 1000 نفر تعییـن شـده است که با استفاده از فرمول کوکران 384 نفر از اعضای جامعه، به عنوان نمونه انتخاب شده‌اند.
یافته‌های پژوهش: بررسی همبستگی فناوری حسابداری مبتنی بر ابر و هوش مصنوعی با کیفیت گزارش‌های مالی در بخش عمومی نشان‌دهندة رابطه مثبت و معناداری می‌باشد. مضافاً مقدار رگرسیون برابر 984/0 بیانگر اثر مثبت و قوی هوش مصنوعی و فناوری حسابداری مبتنی بر ابر بر کیفیت گزارش‌های مالی در بخش عمومی است.
نتیجه‌گیری، اصالت و افزوده آن به دانش: تدوین سیاست‌های استفاده از هوش مصنوعی در فرآیند حسابداری عمومی توسط دولت، توجه مقامات دولتی و نهاد‌های نظارتی به سرمایه‌گذاری و ارتقاء سیستمهای حسابداری مبتنی بر ابر و هوش مصنوعی و آموزش‌ها در زمینه استفاده از این فناوری‌ها می‌توانند موجب بهبود گزارش‌دهی مالی شوند.

کلیدواژه‌ها

موضوعات

حسابداری دولتی

عنوان مقاله [English]

The impact of accounting technology advancement on the quality of financial reports in the Iranian public sector

نویسندگان [English]

seyedsaman hashemian
khadijeh khodabakhshi parijan

Department of Accounting, WT.C., Islamic Azad University, Tehran, Iran

چکیده [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]

Advances in accounting technologies
artificial intelligence
cloud-based accounting technology
financial reporting quality

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