Identifying and ranking the factors preventing the implementation of new technologies in the accounting information system
maryam sheikhi
1
(
PhD student in accounting
)
رضوان حجازی
2
(
استاد گروه حسابداری، دانشگاه الزهراء (س)، دانشکده علوم اجتماعی و اقتصادی، تهران، ایران.
)
مجید زنجیردار
3
(
دانشیار گروه حسابداری، واحد اراک، دانشگاه آزاد اسلامی، اراک، ایران،
)
Keywords: inhibiting factors, new technologies, accounting information system,
Abstract :
The purpose of this research is to identify and rank the factors preventing the implementation of new technologies in the accounting information system. Method: The current research is mixed and part of exploratory and analytical research. In the qualitative part of the approach of the multimodal data base theory, by reviewing the theoretical literature and interviewing 15 experts with the snowball sampling method, the most important obstacles (12 categories) were identified. In the quantitative part, based on the data analysis of 33 collected questionnaires, these categories were ranked using the group hierarchical analysis process technique. The results showed that structural categories with a weight of (0.31), financial with a weight of (0.24), managerial inefficiency and security challenges with a weight of (0.12) and (0.09) respectively are among the most important pedestrian deterrent factors. Creating new technologies in the accounting information system. Also, cultural and social, legal and regulatory, technical and technological, political, human resource characteristics, inefficiency of the accounting, economic and educational system were also in the next ranks. Knowledge enhancement: The results of this research have revealed the role and importance of the components related to the challenges or limitations of using technology in Iran for scientific societies, supervisory institutions, and policy makers, in order to make decisions and reduce the challenge as a priority. Also, managers can in the program In order to facilitate the use of the potential of these technologies, the macro-levels should pay serious attention to these factors in order of priority
