تاثير فناوري اطلاعات بر كيفيت اطلاعات حسابداري

محمد هادي خراشاديزاده¹ امين كاركن² حميد گلناري³

1) دانشجوي دكتري دانشگاه ازاد واحد الكترونيك -
2) دانشجوي كارشناسي ارشد دانشگاه ازاد علوم تحقيقات واحد خراسان جنوبي
3) دانشجوي كارشناسي ارشد دانشگاه ازاد علوم تحقيقات واحد خراسان جنوبي

کد IOI مقاله : XYBC-ZHKGC
محل انتشار : دومین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد و حسابداری(2meaconf.com)
چکیده :
    This study aimed to investigate the impact of information technology on the quality of ‎accounting information was made in 2014. A survey of 425 executives of listed companies in ‎Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 ‎managers of these companies as the sample size was considered. Methods of data collection ‎based on questionnaire information technology some of the questions of the impact of ‎information technology was standardized questionnaires and the questions were designed ‎according to existing components. After the distribution and collection of questionnaires, data ‎analysis and hypothesis testing using structural equation modeling Smart PLS2 and software ‎measurement model and the structure was conducted in two parts. In the first part of the ‎questionnaire technical characteristics including reliability, validity, convergent and divergent ‎validity for PLS has been checked and in the second part, application no significant coefficients ‎were used to examine the research hypotheses. The results showed that IT and its dimensions ‎‎(timeliness, relevance, accuracy, adequacy, and the actual transfer rate) affect the quality of ‎accounting information of listed companies in Tehran Stock Exchange influence.‎

کلمات کلیدی : information technology information quality accounting transfer speed ‎