پژوهش‌های حسابرسی حرفه‌ای

پژوهش‌های حسابرسی حرفه‌ای

آینده پژوهی فناوری‌های نوظهور در حرفه حسابرسی مالی ایران: تحلیل سناریو مبتنی بر روش دلفی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران
2 دانشیارگروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران.
چکیده
توسعه فناوری‌های هوشمند همچون تحلیل داده، هوش مصنوعی و بلاکچین در دنیا سبب شده تا آینده کسب و کارها خصوصاً حسابرسی مالی تحت تأثیر روندهای نوظهور فناورانه قرار گیرد. تحولاتی که می‌تواند منجر به ایجاد مزایا و نیز چالش‌هایی شود و مواجهه با آن‌ها نیاز به پیش بینی و برنامه ریزی دارد. هدف مطالعه حاضر کاوش در حرفه حسابرسی مالی ایران، از منظر فناوری‌های نوظهور و شناسایی آینده‌های محتمل و عدم قطعیت‌های کلیدی است. بر همین اساس در این پژوهش ابتدا با استفاده از روش‌های کمی و کیفی در قالب پویش افق شامل مرور سیستماتیک و مصاحبه، 31 پیش‌نمایه تغییر در آینده حرفه حسابرسی در ایران استخراج شد و سپس پرسشنامه حاوی پیش‌نمایه‌های مربوط به 10 سال آینده، با استفاده از روش دلفی دو مرحله‌ای توسط 30 نفر خبره شامل حسابرسان، مدیران و دانشگاهیان تکمیل شد. در نهایت بر اساس داده‌های جمع آوری شده میزان اجماع، احتمال و تأثیر هر یک از پیش‌نمایه‌ها برآورد و تحلیل شد. یافته‌ها نشان داد تدوین استانداردهای جدید، افزایش کارایی حسابرسی، تغییر سرفصل‌های دانشگاهی، احراز صلاحیت‌های جدید برای حسابرسان، تغییر ماهیت شواهد و استفاده از مدل‌های تحلیل داده و آینده‌نگر، پیش‌نمایه‌های اصلی آینده محتمل حسابرسی هستند و اگر چه احتمال ورود فناوری‌هایی نظیر بلاک چین پایین است؛ اما در صورت رخداد، تأثیر شگرفی خواهد داشت و منجر به تغییر نقش حسابرسان خواهد شد که نیازمند قوانین جدید در حوزه حریم خصوصی و امنیت مجازی در محیط دیجیتال و همچنین حمایت دولتی خواهد بود.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Futures study of emerging technologies in Iran's financial auditing profession: A Delphi-based scenario analysis

نویسندگان English

Seyed Roohollah Taghavi 1
Hossein fakhari 2
1 Department of Accounting, Faculty of Economic and Administrative Sciences, University of Mazandaran , Babolsar, Iran
2 Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.
چکیده English

The development of smart technologies such as data analytics, artificial intelligence and blockchain in the world has caused the future of businesses, especially financial auditing, to be affected by emerging technological trends. Developments that can lead to benefits as well as challenges, and facing them requires anticipation and planning. The aim of the current study is to explore the Iranian financial auditing profession from the perspective of emerging technologies and to identify probable futures and key uncertainties.Accordingly, in this research, first, using quantitative and qualitative methods in the form of horizon scanning, including systematic review and interviews, 31 projections of changes in the future of the auditing profession in Iran were extracted, and then, the questionnaire containing projections related to the next 10 years was completed using the two-stage Delphi method by 30 experts, including auditors, managers and academics. Finally, based on the collected data, the amount of consensus, probability and effect of each of the projections was estimated and analyzed.The findings showed that the development of new standards, increasing audit efficiency, changing academic syllabus, obtaining new qualifications for auditors, changing the nature of evidences and using data analytics models, are the main projections of the probable future of auditing and although the probability of entering technologies such as blockchain is low; But it can lead to a dramatic change in the role of auditors and will require the formulation of new laws in the field of privacy and virtual security in the digital environment, as well as government support

کلیدواژه‌ها English

futures study
audit data analytics
digitalization
emerging technologies
Industry 4.0
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