پیوندهای مفید
آمار
| تعداد نشریات | 22 |
| تعداد شمارهها | 717 |
| تعداد مقالات | 10,307 |
| تعداد مشاهده مقاله | 72,269,782 |
| تعداد دریافت فایل اصل مقاله | 63,999,684 |
Examining the impact of information technology and IT on independent auditing in Iran | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 9، دوره 16، شماره 2، اردیبهشت 2025، صفحه 105-113 اصل مقاله (335.6 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.32897.4891 | ||
| نویسندگان | ||
| Mahdi Mehabadi* 1؛ Sara Shafi'i2 | ||
| 1Department of Audit, Adiban Higher Education Institute, Semnan, Iran | ||
| 2Department of Accounting, Adiban Higher Education Institute, Semnan, Iran | ||
| تاریخ دریافت: 14 آبان 1402، تاریخ بازنگری: 25 دی 1402، تاریخ پذیرش: 25 دی 1402 | ||
| چکیده | ||
| The statistical population in this research includes financial managers, audit managers, audit supervisors, book authors, university faculty members, doctoral students and researchers of the research group of the audit organization in Garmsar Industrial Town, who are researching the topic (the impact of information technology on the qualitative characteristics of accounting information). The results of the regression analysis of the final stage of the path analysis process show that the coefficient of variable effects of investment in information technology is equal to 0.702 and its significance level is equal to 0.000, which indicates the positive and significant effects of information technology on the lack of focus in the decision-making process. It is at the 99% confidence level. The value of the F statistic of the model is 37.8 and its significance level is 0.000, indicating the reliability of the model at the 99% confidence level. The coefficient of determination of the model is also equal to 0.493 and it states that 49.3 percent of the changes in the variable of lack of concentration in decision-making are explained by transitory capital in information technology. In a changing world, reaching such a level of skill is not a dream; Rather, it is a duty. In addition to auditing, the auditor’s job includes predicting changes in the direction of information technology and the impact that these changes and their consequences may have on business goals. | ||
| کلیدواژهها | ||
| Information Technology؛ Independent Audit؛ Accounting؛ auditing؛ Iran | ||
| مراجع | ||
|
[1] A. Afsheh, F. Kianfar, and A. Shaidi, Investigating the use of information technology in education and its impact on the productivity of Islamic Azad University employees, Interdiscip. J. Virt. Learn. Med. Sci. 4 (2018), no. 1, 2–11. [2] D.I. Akintayo, Job security, labour-management relationships and perceived workers productivity in industrial organizations: impact of technological innovation, Int. Bus. Econ. Res. J. 9 (2010), no. 9, 29–38. [3] R.S. Allen and M.M. Helms, Linking strategic practices and organizational performance to porter’s generic strategies, Bus. Process Manag. J. 12 (2006), no. 4, 433–454. [4] R. Duvalier, 100% Online Student Success, 1st rev. ed. New York, Delmar Cengage Learning, 2012. [5] M. Faryabi and M. Tajveidi, Investigation the effect of investment in information technology on organization productivity, Res. Quart. Iran Inf. Sci. Technol. Res. Inst. 67 (2011), no. 27, 352–340. [6] M. Fatuhi Ardakani and S.M.A. Alam Al-Hudaei, Investigating the level of customer satisfaction with the performance of card readers (pos) (case study of Ardakan city), Cong. Electr. Engin. Comput. Inf. Technol., 2013, pp. 438–444. [7] I. Kavousi, M. Hashemi, M. Islampanah, and M. Serafrazi, Investigating the application of information technology and its role in increasing organizational productivity, case study: Health Insurance Organization of Fars province, Nat. Conf. Manag. Inf. Commun. Technol., Tehran, 2014. [8] F. Nowruzian Qareh Tekan, M.A. Mohammadi, M. Hassannejad, and S. Soltani, Examining the effects of administrative automation systems on productivity indicators of the case study organization: Central organization of Ferdowsi University of Mashhad, Knowledge Technol. 4 (2011), no. 3, 154–139. [9] A. Rahimi Kia, E. Ghadampour, and F. Roshanzadeh, Investigating the role of using office automation in the productivity of Khorram Abad Municipality employees, Urban Manag. 9 (2018), no. 27, 99–124. [10] S. Sheikh Baklo, A. Sarafizadeh, and K. Timuranjad, Investigating the impact of office automation on efficiency, Development and Transformation Management 9 (2013), no. 9, 58-53. [11] A. Sobhani, Impact of information technology on productivity: A case study in elecommunication Industry of Iran, Master Thesis, Department of Industrial Engineering, Tarbiat Modares University, 2008. [12] G. Taleghani, M.M. Tanami, A.A. Farhani, and M.J. Zarinnegar, Investigating factors affecting productivity, Public Admin. 7 (2010), no. 3, 115–130. [13] L.R. Tommie, Adapting Information and communication Technologies for Effective Education, IGI Global, 2007. | ||
|
آمار تعداد مشاهده مقاله: 948 تعداد دریافت فایل اصل مقاله: 545 |
||