تاثیر فناوری اطلاعات بر همگرایی حسابداری مدیریت و حسابداری مالی
محورهای موضوعی : حسابداری مدیریتفریدون رهنمای رودپشتی 1 , راحله همایونی راد 2
1 - استاد و عضو هیئت علمی دانشگاه آزاد اسلامی واحد علوم و تحقیقات
2 - دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات و عضو هیئت علمی دانشگاه آزاد اسلامی واحد هشتگرد
کلید واژه: حسابداری مالی, حسابداری مدیریت, همگرایی حسابداری مالی و حسابدا, فناوری اطلاعات,
چکیده مقاله :
در این مقاله، همگرایی حسابداری مدیریت (MA[i]) و حسابداری مالی(FA[ii]) با تاکید بر پیشرفتهای فناوری اطلاعات(IT[iii]) بررسی شده است، و این موضوع که چگونه این همگرایی در دامنه فنی و تکنولوژیکی ظاهر می‌شود و چگونه در حوزه سازمانی و رفتاری انعکاس می یابد، مورد بررسی قرار گرفته است.طراحی مدل تحلیلی توسط همر و لابرو(2008) با چشم انداز آینده‌نگر حسابداری مالی، منجر به حرکت رو به جلو در حسابداری مدیریتگردید و یک چارچوب مفهومی برای تحلیل این همگرایی ایجاد نموده. مطابق با این چارچوب، فناوری اطلاعات(IT) به عنوان یک تسهیل کننده، کاتالیزور، محرک یا عامل بهبود در جهت همگرایی حسابداری مدیریت باحسابداری مالی بکار گرفته می شود. همگرایی پدیده ای بسیار گسترده تر از آن چیزی است که توسط همر و لابرو ایجاد گردیده است. این همگرایی در حوزه فنی و تکنولوژی شامل یکپارچه سازی عمدی سیستم های اطلاعاتی و نرم افزاری، وترکیب روش‌ها و استانداردها است.در حوزه سازمانی و رفتاری نیز شامل رفتارهای عمدی یا سهوی مطابق با نقش ها و فرآیندها، و همچنین همگرایی عمدی و یا سهوی مطابق با کار و وظایف می‌باشد. بر اساس مشاهدات بدست آمده، چنین نتیجه گیری شد که حرکت روبه جلوی عناصر حسابداری مالی، اغلب با حسابداری مدیریت در هم تنیده هستند و بالعکس، و به نظر می رسد همگرایی در حوزه فنی و تکنولوژی جلوتر از دامنه رفتاری و سازمانی است. در بیشتر مشاهدات ، فناوری اطلاعات نقش مهم و یا حتی در برخی موارد نقش تعیین کننده در فرایند همگرایی ایفا می کند.
In this article we investigate and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and illustrate that how this convergence is manifested in the technical and technological domain, and how it is reflected in behavioral and organizational domain.Designing the analytical model by Hemmer and Labro (2008) with forward-looking of financial accounting leads to forward-looking managerial accounting, and lead to build a conceptual framing to analyze this convergence. According to this framing, information technology serves as a facilitator, catalyst, motivator or even as an enabler for the convergence of MA and FA. We further argue that convergence is a much broader than claimed by Hemmer and Labro. This convergence in technical and technological domain, including the intentional integration of information systems and software, intentional combinations of methods or standards, and in behavioral and organizational domain including (un)intentional alignment regarding both work and functions.Based on observations, it is concluded that the forward-looking FA elements are often intertwined with MA, and vice versa, and that convergence in technical and technological domain appears to precede convergence in the behavioral and organizational domain. In most of observations, IT plays an important or even crucial role in this convergence process. Also, suggested several avenues for further research.
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