پیام رسان بله
The Paradigm of the Economic Value of Information in Management Accounting and Financial Reporting in the Digital Economy
The Paradigm of the Economic Value of Information in Management Accounting and Financial Reporting in the Digital Economy
Arefa Mohaghegh1 Ali Fallah Turi2
1) 1. Assistant Professor, Department of Accounting, Islamic Azad University, Semnan Branch, Semnan, Iran. Email:
2) 2. Ph.D. student, Department of Accounting, Islamic Azad University, North Tehran Branch, Tehran, Iran. Email:
IOI Code
:
XYCF-HKFHE
Publication :
2nd.International Congress on Management, Economy, Humanities and Business Development(icmba.ir)
Abstract :
Today, the world has entered a new stage in the digital era, which, based on digital transformation, is making many business models and unveiling new tools, services, and ways of economic interaction. Accounting as a business language is affected by its surrounding environment, specifically, management accounting is a dynamic field as a subset of accounting. Digitalization has a profound effect on how companies operate; the emergence of the Internet, mobile phone technologies, and digital economy tools has led to the formation of depth, wide, and diversity in data, which has far exceeded what researchers had access to in the past. However, social science researchers tend to research organizational issues and use conventional methodological approaches to study the platforms created by digital data transformation. In this research, an attempt has been made to carefully examine the paradigm of the economic value of information in management accounting and financial reporting in the digital economy and to show the impact of this importance on management accounting studies. Also, in this research, the reason for the effect of digitalization on methodological rules is investigated to determine that the descriptive and explanatory methods used by management accountants need to be reviewed in accordance with the developments. The position of the title in this section is 120 mm from the top of the page or upper edge.
Keywords : economic value paradigm management accounting financial reporting digital economy