A SURVEY OF THE INFLUENCE OF INFORMATION TECHNOLOGY ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION

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ETEMADI H.; ELAHI SHABAN; HASAN AGHAEI K.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:43 Page(s): 3-24

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Information Journal Paper

Title

A SURVEY OF THE INFLUENCE OF INFORMATION TECHNOLOGY ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION

Author(s)

ETEMADI H. | ELAHI SHABAN | HASAN AGHAEI K. | Issue Writer Certificate

Keywords

INFORMATION TECHNOLOGYQ2

ON-LINE CONTINUOUS FINANCIAL REPORTINGQ3

THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATIONQ2

QUALITY OF FINANCIAL REPORTINGQ2

Abstract

The main purpose of this research is examining the effect of INFORMATION TECHNOLOGY (IT) on qualitative characteristics of accounting information. So, the main question of the research was stated as follow: How does IT influence each of these qualitative characteristics? Due to the point that the accounting information resulted from financial reporting, so at first, the reporting which applied IT was inspected and the information extracted from the reporting was then evaluated as a matter of quality. In order to determine the influence of IT on qualitative characteristics of accounting information; first, by wide review of literature, the logical network of influence of IT on qualitative characteristics of accounting information was drawn up. Then, research hypothesizes was made up considering the relation between .main part of the network. Finally, in order to verify the hypotheses, T test, ANOVA, Duncan and Tukey tests were used. Based on the results of this research, IT increases relevance of accounting information and decreases their reliability. In addition, IT increases comparability, but not extensively.

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APA: Copy

ETEMADI, H., ELAHI, SHABAN, & HASAN AGHAEI, K.. (2006). A SURVEY OF THE INFLUENCE OF INFORMATION TECHNOLOGY ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(43), 3-24. SID. https://sid.ir/paper/8114/en

Vancouver: Copy

ETEMADI H., ELAHI SHABAN, HASAN AGHAEI K.. A SURVEY OF THE INFLUENCE OF INFORMATION TECHNOLOGY ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(43):3-24. Available from: https://sid.ir/paper/8114/en

IEEE: Copy

H. ETEMADI, SHABAN ELAHI, and K. HASAN AGHAEI, “A SURVEY OF THE INFLUENCE OF INFORMATION TECHNOLOGY ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 43, pp. 3–24, 2006, [Online]. Available: https://sid.ir/paper/8114/en

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