List of Articles آینده حسابداری

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Future Studies in Management Accounting from the Perspective of Science and Information Technology
  Jafar Babajani Farrokh Barzideh Abdolkhalegh Khonaka
  If companies want to compete and succeed in today’s highly competitive and fast changing world, they need correct, precise, relevant, and reliable information to make correct decisions. Management accountants, as one of the most important providers of the informat More

  If companies want to compete and succeed in today’s highly competitive and fast changing world, they need correct, precise, relevant, and reliable information to make correct decisions. Management accountants, as one of the most important providers of the information needed by managers, need to adapt themselves to development and changes of the environment. It terms of data collection method, it was a descriptive-survey one, and considering the type of data, it was a mixed one. In the present research, the driving forces of management accounting in terms of science and information technology were identified in the next 20 years. To identity the main driving forces, the panel of experts, open questionnaires, interviews, and phase Delphi in 2016-2017 were used. In order to select experts from Iranian university professors and experts, the method of sampling used was judgment sampling and snowball sampling and it continued up to theoretical saturation. The results indicated that management accounting does not have a suitable and high status and needs careful attention. Based on experts’ views, developing software and intelligent accounting systems are the most important requirements of management accounting, implying that in the future, accounting systems tend to be influenced by technology and made intelligent. Intelligent business was ranked the second driving force and both developing the use of personal technologies and cloud computing were equally ranked the third. It is suggested that influential agents of the profession embark on careful and long-term planning to promote and develop the profession in the future. Manuscript profile
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges
  Yashar Azarsaeed Shoeyb Rostami
  10.30495/jdaa.2023.705528
  AbstractThis article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the More

  AbstractThis article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounting as a mental act as well as the function of an intermediary in the socio-material context It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest’s model of antecedents What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. The topic has been reviewed among 138 articles from 43 prestigious international accounting journals between 2015 and 2020. In the thematic coding of the selected articles, five major ethical challenges of decision-making based on artificial intelligence in accounting were identified, which are: impartiality, privacy, transparency, accountability and reliability. By using the components of the Rest model for ethical decision-making as a stable framework for the discussed structure, the challenges and their relevance for future human-machine cooperation in various offices between humans and artificial intelligence can be discussed. Therefore, in addition to understanding the appropriate decision-making process in accounting based on artificial intelligence, it is suggested that independent and internal audit processes be adapted in terms of skills and knowledge to ensure ethical decision-making based on artificial intelligence Manuscript profile