نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
2 گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: Accounting systems today, in addition to facilitating the circulation of information, play a crucial role in estimating and formulating the financial strategies of companies. One of the most innovative services within the realm of digital accounting systems is QuickBooks. This service, equipped with a comprehensive set of tools and features, has effectively guided financial supervisors toward greater stability in their operations. These developments have expanded opportunities for digitization and advancements in information technology (IT), particularly in financial markets that depend on the free flow of information. This evolution has facilitated the transformation of business boundaries through the formation of diverse strategies and mergers between companies. Therefore, the implementation of emerging services within the realm of digital accounting functions has created opportunities to enhance the speed of information exchange through online financial assessment and reporting. This approach maintains the traditional nature of accounting procedures, thereby equipping stakeholders with improved capabilities to better understand company performance. The purpose of this research is to design a QuickBooks service framework within the context of digital accounting
and to systematically evaluate the identified criteria in order to determine the systemic drivers and consequences.
Methodology: The methodology of the current study employs both qualitative and quantitative approaches. In the qualitative phase, grounded theory was utilized to identify the criteria for the QuickBooks service within the context of digital accounting. In this section, we aim to address the theoretical gaps identified in the implementation of the investigated phenomenon, utilizing the presented multidimensional framework to promote a more comprehensive integration of theoretical functions. Then, through fuzzy Delphi analysis, the primary axes of the model were examined using fuzzy linguistic scales, allowing for the estimation of the reliability of these axes to generalize findings to the study context in the quantitative phase. In this quantitative phase, a systematic representation process and a sequence of interconnected matrices were employed to identify the systemic drivers and their consequences. On the other hand, due to the mixed-methods approach employed in this study's data collection, the participants in the qualitative component are accounting experts with substantial knowledge in information systems and technology. These individuals were selected for interviews using a homogeneous sampling process combined with a theoretical sampling method. Therefore, considering the adequacy of expertise, 14 individuals participated in the qualitative phase of the study. In the quantitative portion of this research, 23 financial managers and accountants with experience in capital market companies, who possessed relevant knowledge in accounting system software, were selected using a purposive and accessible sampling method.
Finding: The results of the qualitative portion of the study, which involved 14 interviews and
the development of 282 open codes, reveal the identification of three categories. This framework comprises six components and 33 conceptual elements, organized in a multidimensional structure. After verifying the reliability of the core components through fuzzy Delphi analysis, the quantitative results presented a schematic model of the system link for QuickBooks service criteria within the digital accounting platform. This model identified that the most motivating factor for utilizing QuickBooks services in the context of digital accounting is the system mechanism associated with salaries and wages. This mechanism can yield effective outcomes, similar to the functions of the system mechanism related to profitability.
Conclusion: The results indicate that the existential philosophy behind implementing QuickBooks services in digital accounting systems can enhance users' awareness and understanding of information. In the long term, this improvement may lead to several benefits, including a free flow of information, better decision-making quality, and the development of more comprehensive databases for users both within and outside the firm. Therefore, by observing this cycle during the implementation of QuickBooks in digital accounting, capital market companies are likely to provide more comprehensive information regarding their profitability ratios. This will facilitate more specialized calculations by external users of the information.
کلیدواژهها [English]
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