文章基本信息

标题：The Impact of Information Technology Methods on Accounting Information Quality: Empirical Evidence From Iran
本地全文：下载
作者：Amir Najafi ; Sedigeh Soleimanpur ; Zoheir Morady 等
期刊名称：Journal of Information and Organizational Sciences
印刷版ISSN：1846-3312
电子版ISSN：1846-9418
出版年度：2022
卷号：46
期号：1
页码：63-77
语种：English
出版社：Faculty of Organization and Informatics University of Zagreb
摘要：Information Technology is a key factor in eliminating the limitations posed by time and location and gives a much better and a faster access to informaition. In other words, technology has revolutionized work methods as a result of which, the paper which was used as a substrate for writing the work upon it has now been replaced by an electronic substrate. The changes created by technology include the use of Blockchain, IoT (Internet of Things), Cloud Accounting and Big Data to do accounting in automated form.The statistical sample of this study is given on the basis of the 171 person Cochran formulae consisting of financial managers, accountants and auditors of the Tehran city. Empirical results show that the use of Information Technology has a very significant role on the quality of Accounting Information and all these factors are influential in the quality of accounting system.