نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری ، گروه حسابداری، دانشکده علوم انسانی ،واحد خمین ، دانشگاه آزاد اسلامی خمین،ایران
2 استاد ، گروه حسابداری ،دانشگاه خاتم ، تهران استاد مدعو ،گروه حسابداری ، دانشکده علوم انسانی ،واحد خمین ، دانشگاه آزاد اسلامی خمین،ایران
3 دانشیار ، گروه مهندسی مالی، دانشکده مدیریت ، دانشگاه آزاد اسلامی اراک ،ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Purpose: The purpose of the current research was to analyze the quantitative and qualitative content of articles published in the field of accounting and auditing technology in scientific research journals of Iran.
Research method: The research method is based on exploratory archival research. The approach of quantitative and qualitative content analysis of articles from the database of internal quarterly journals is exploratory. The qualitative part of the coding was measured and analyzed using a data-based approach and with the help of Max QDI and Excel software.
Findings: The results showed that the subject (artificial intelligence and algorithms) is the most frequent in the variables. research method (quantity using artificial intelligence algorithm); The most articles published in the period (1400 to 1402); The largest share of publications in the publication of the article was the financial engineering quarterly, accounting and management audit, and Alzahra's experimental research and scientific level of the authors (professor), participation share (Azad University). In the qualitative part, from theoretical data analysis, 396 codes were identified in the form of 14 main categories, which in addition to the advantages of technology, the content of the results, revolve around challenges and obstacles.
Conclusion: the multitude of concepts, challenges and barriers to the adoption of technologies in the field of accounting and auditing, according to Iran's special conditions and the need to pay attention to the inhibiting factors, in order to reduce and remove the obstacles and limitations, the adoption and implementation of technologies in the results of articles published in It has been considered and also the process of publishing technology articles in the last three years shows a significant growth. But the thematic contribution of the articles is insignificant compared to other accounting and auditing topics.
کلیدواژه‌ها [English]
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