Application of information technology in accounting:advantages and challenges
سال انتشار: 1402
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 76
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شناسه ملی سند علمی:
HUCONF03_100
تاریخ نمایه سازی: 10 خرداد 1402
چکیده مقاله:
Information technology and digital innovations have significantly changed the businessenvironment. The scope of digital transformation is very wide and it has also affected theaccounting and auditing systems. In this article, we examine the potential applications ofinformation technology in the field of accounting. This research was conducted bydescriptive-review approach. To collect data, library sources, valid databases and relatedarticles have been used. Specifically, in this article, the IT-based accounting system and theinnovations of Industry ۴.۰ in accounting are discussed. The results obtained in this articleshow that the implementation of IT-based accounting system is an inevitable necessity inthe accounting department. The use of information technology in accounting increasesspeed, increases accuracy and prevents financial frauds. It was also found that the use ofIndustry ۴.۰ technologies significantly improves the power of accounting institutions innumerical calculations and providing coherent and correct financial reports. Finally, thisarticle introduces the challenges caused by the use of information technology in accounting.
کلیدواژه ها:
نویسندگان
Zohre Taheri
PhD student in accounting, Faculty of Humanities, Ahvaz, Iran
Amir Mohamadi
Master of Accounting, Arak. Iran