طراحی الگوی به‌کارگیری رایانش ابری جهت بهبود سیستم‌های گزارشگری مالی: رویکرد داده بنیاد و ساختاری-تفسیری
صبا بهرام پور
1
(
دانشجوی دکتری حسابداری،دانشکده علوم انسانی،واحد ساری،دانشگاه آزاد اسلامی،ساری،ایران
)
سیدرسول معصومی
2
(
استادیار گروه حسابداری، دانشکده علوم انسانی، واحد جویبار، دانشگاه آزاد اسلامی، جویبار، ایران
)
عباسعلی پورآقاجان
3
(
دانشیار گروه حسابداری، دانشکده علوم انسانی، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران
)
کلید واژه: رایانش ابری, سیستم‌های گزارشگری مالی, تحلیل ساختاری-تفسیری,
چکیده مقاله :
هدف اصلی این پژوهش، طراحی الگوی به‌کارگیری رایانش ابری جهت بهبود سیستم‌های گزارشگری مالی در شرکت‌های پذیرفته‌شده در بورس تهران است. ازنظر روش‌شناسی، این پژوهش به‌عنوان یک پژوهش اکتشافی شناخته می‌شود و از منظر نتایج، به‌عنوان یک پژوهش توسعه‌ای طبقه‌بندی می‌گردد. ازلحاظ نوع داده‌ها، این پژوهش به‌عنوان یک مطالعه ترکیبی (کیفی-کمی) در نظر گرفته‌شده است. جامعه هدف شامل 16 نفر از مدیران ارشد مالی شرکت‌های بورسی تهران و اساتید و خبرگان دانشگاهی در سال 1403 بودند. نتایج نشان می‌دهد که الگوی به‌کارگیری رایانش ابری جهت بهبود سیستم‌های گزارشگری مالی در شرکت‌های بورسی تهران شامل سه بخش (عوامل سازمانی و مدیریتی، استراتژی‌ها و فشارهای محیطی و زیرساخت‌ها و عملکرد فناوری)، ده مؤلفه اصلی و هفتادوشش مضمون است. برای تعیین مؤثرترین مؤلفه‌ها در بخش کمی از تحلیل ساختاری-تفسیری استفاده شد. تحلیل نتایج بیانگر آن است که عوامل سازمانی و مدیریتی مؤثرترین مؤلفه در بهبود سیستم‌های گزارشگری مالی با استفاده از رایانش ابری هستند.
چکیده انگلیسی :
The main objective of this research is to design a cloud computing framework for enhancing financial reporting systems in companies listed on the Tehran Stock Exchange. From a methodological perspective, this research is recognized as an exploratory study and is classified as a developmental research from the results perspective. In terms of data type, this research is considered a mixed-method study (qualitative-quantitative). The target population includes 16 senior financial managers of listed companies on the Tehran Stock Exchange and university professors and experts in the year 2024. The results show that the cloud computing framework for enhancing financial reporting systems in listed companies consists of three sections (organizational and managerial factors, strategies and environmental pressures, and technology infrastructure and performance), ten main components, and seventy-six themes. Structural-interpretive analysis was used to determine the most influential components in the quantitative section. The analysis results indicate that organizational and managerial factors are the most influential components in improving financial reporting systems using cloud computing.
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