List of Articles Digital Technology

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  1 - Identifying the drivers of transformation in management accounting
  morteza barzegar غلامرضا کردستانی Mohammad Hossein ghaemi روح الله بیات
  Understanding the consequences of drivers of economic transformation, especially new technologies, for value creation in developing countries, becomes more important day by day. This means that the capabilities of the data-driven economy require focusing on the structur More

  Understanding the consequences of drivers of economic transformation, especially new technologies, for value creation in developing countries, becomes more important day by day. This means that the capabilities of the data-driven economy require focusing on the structural changes of growth and development from the perspective of sustainable development. This research is trying to systematically examine the findings of the studies conducted in this regard and analyze them based on the process of formation and the achievements presented. By referring to available authentic documents and documents and after reviewing information from English sources from 2000 to 2022 and Persian from 1380 to 1401, 242 articles identified. In order to analyze selected articles, constituent concepts, dimensions and influential components, content analysis method and interviews used with the presence of a number of experts.Production technology,information technology, virtual systems, artificial intelligence, dynamic innovation,organizational structure, regulatory structure and works, globalization and cultural changes are the drivers of change. The need to recognize the impact of using new technologies and other drivers of change in management accounting thinking, processes is a tangible matter, which ultimately led to the adjustment of many management accounting positions and challenges. It creates for management accounting in the future and thus helps to develop the literature of this field by providing views and solutions for increasing knowledge and implementing information technologies and adapting management accounting to these innovative waves. Manuscript profile
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  2 - Design and Development New Strategies Human Capital Model Based on Digital Technology Transformation
  Hamid Reza Tavalaei Ali Reza Shirvani Mohammad Reza Delvi
  This research designed to make Strategies Human Capital Model based on digital technology. For this aim we used mixed approach pattern that in Section of quality research, design research model and also in quantity section apply statistical analysis that use for model t More

  This research designed to make Strategies Human Capital Model based on digital technology. For this aim we used mixed approach pattern that in Section of quality research, design research model and also in quantity section apply statistical analysis that use for model testing. Statistical universe contain 4500 expert, supervisor and manager of Iran telecommunication, company that have high skill and knowledge in human resources and digital technology. For gathering data in quality research used deep and semi structure interview and in quantity section we design questionnaire with reliability 98 percent. Questionnaire contain 98 question and distribution between 360 professional, person as sample in 8 province of Iran telecommunication company. In quality Section for data analysis and design research model, we used thematic analysis and in quantity section we used structural equation and confirmatory factor analysis. At the end, modeling results show that all of dimensions and hypothesis is accepted. We design 6 new human capital strategies Manuscript profile
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  3 - Development of academic entrepreneurship ecosystem based on digital technology
  mostafa maboodi tamai Ali Badizadeh salman nazari shikohe
  Digital technology forms structural pillars for academic entrepreneurship. Digital technology speeds up changes and changes organizations culturally, socially, and structurally. Based on this, the present research has been conducted with the aim of developing the ecosys More

  Digital technology forms structural pillars for academic entrepreneurship. Digital technology speeds up changes and changes organizations culturally, socially, and structurally. Based on this, the present research has been conducted with the aim of developing the ecosystem of academic entrepreneurship based on digital technology. This research was done with qualitative method and meta-composite approach and using content analysis of documents. For this purpose, related internal and external documents consisting of 118 documents were identified and finally 45 final documents were analyzed. Based on the three-stage coding and content analysis of the documents, the development model of the university entrepreneurship ecosystem based on digital technology was identified. Based on the research findings, the development of academic entrepreneurship ecosystem based on digital technology including (actors, processes, relationships and interactions and the way of functioning) were determined. In this regard, the key players in the development of the academic entrepreneurship ecosystem based on digital technology include "government, industry, universities and growth centers and science and technology parks". Digital processes also include "digital infrastructure, digital products, digital services and digital market". In this way, interrelated relationships and interactions also include "individual, cultural, social, organizational and managerial interactions". The functioning of the academic entrepreneurship ecosystem based on digital technology including "technological approach, knowledge approach and operational approach" has been determined. Manuscript profile