Presenting a Model of Factors Affecting the Implementation of Internet Things technology in Auditing Firms
Subject Areas : Multimedia Processing, Communications Systems, Intelligent Systems
Marjan Lotfi Azar
1
,
Seyyed Abbas Borhani
2
,
Mojgan Safa
3
1 - PhD student, Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran
2 - Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran
3 - Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran
Keywords: Information technology, Internet of Things technology, Auditing firms.,
Abstract :
Introduction: In the present study, the researcher presented a model of factors affecting the implementation of Internet of Things technology in audit firms.
Method: This research is exploratory in terms of approach. In order to answer the research questions, first, using theoretical foundations and opinions of experts in the field; dimensions, components, and indicators affecting the implementation of Internet of Things technology were extracted and, using the Delphi method, the influential dimensions and components were identified and agreed upon. The statistical population of this study was all certified public accountants in Iran, and the required data was collected by distributing a researcher-made questionnaire among 338 people (including 15 experts and 318 certified public accountants).
Results: The results of the tests used showed that the difference between the average of the presented model in all sections and the expected average at the 5 percent error level was significant. Therefore, the statistical model was approved with a 95 percent confidence level by experts and independent auditors. Another important result was the presentation of a model of factors affecting the implementation of Internet of Things technology in audit firms, which was achieved by using theoretical studies, summarizing the opinions of experts in the fields of accounting and auditing, analyzing the opinions of the statistical community, and receiving the opinions of experts in fields related to the research.
Discussion: If the term Internet of Things is defined semantically, it can be said to refer to globally interconnected objects, each identified by a unique identifier and communicating with each other using standard protocols.
References
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