تاثیر سیستم‌های حسابداری دیجیتالی بر کیفیت تصمیم‌گیری در صنعت بانکداری

•   آرشیو : نسخه بهار 1405
•   کد پذیرش : 12447
•   موضوع : حسابداری
• نویسنده/گان : | امین تیربند
•   زبان : فارسی
•   نوع مقاله : پژوهشی
•   چکیده مقاله به فارسی : اخیراً توسعه فزاینده سیستم‌های حسابداری دیجیتالی، اثرات آن‌ها بر روی کیفیت تصمیم‌گیری را افزایش داده است. درنتیجه هدف تحقیق حاضر این است که تأثیرات عوامل موفقیت سیستم‌های حسابداری دیجیتالی بر روی پیشرفت کیفیت تصمیم‌گیری را ارزیابی نماید.
  پژوهش حاضر ازنظر نتایج کاربردی، ازنظر روش اجرا توصیفی ازنظر ماهیت داده‌ها جز پژوهش‌های کمی و جز پژوهش‌های میدانی است. روش گردآوری داده‌ها به‌صورت پرسشنامه از عوامل تصمیم‌گیرنده بانک است. همچنین با استفاده از روش حداقل مربعات جزئی-مدلسازی معادله ساختاری آزمایش شد.
  یافته‌های نتایج پژوهش حاضر مشخص ساخت که کیفیت داده‌ها و اطلاعات تأثیر معناداری بر روی کیفیت تصمیم‌گیری کلی با سیستم‌های حسابداری دیجیتالی دارد درحالی‌که کیفیت سیستم تأثیر غیر معناداری بر روی آن دارد. نتایج تجربی نیز تأیید کردند که کیفیت اطلاعات به‌عنوان واسطه‌ای برای رابطه بین کیفیت داده‌ها و سیستم و کیفیت تصمیم‌گیری عمل می‌کند؛ و درنهایت مشخص شد که فرهنگ تصمیم‌گیری تحلیلی رابطه بین کیفیت اطلاعات و کیفیت تصمیم‌گیری را تعدیل می‌کند.
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•   کلمات کلیدی به فارسی : حسابداری دیجیتال، تصمیم‌گیری، سیستم حسابداری.
•   چکیده مقاله به انگلیسی : Recently, the increasing development of digital accounting systems has increased their effects on decision-making quality. As a result, the aim of the present study is to evaluate the effects of success factors of digital accounting systems on the improvement of decision-making quality.
  The present study is a descriptive study in terms of applied results, in terms of the implementation method, in terms of the nature of the data, and in terms of the nature of the data, it is a quantitative research and in terms of the field research. The data collection method is a questionnaire of the bank's decision-making factors. It was also tested using the partial least squares-structural equation modeling method.
  The findings of the present study revealed that data and information quality have a significant effect on the overall decision-making quality with digital accounting systems, while system quality has a non-significant effect on it. The empirical results also confirmed that information quality acts as a mediator for the relationship between data and system quality and decision-making quality; And finally, it was found that analytical decision-making culture moderates the relationship between information quality and decision-making quality.
•   کلمات کلیدی به انگلیسی : Digital accounting – decision making – accounting system
•  صفحات : 1-16
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