تأثیر عوامل سازمانی و محیطی در پذیرش ابزارها و تکنیک‌های حسابرسی به کمک رایانه

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

2 دانشجوی دکتری حسابداری دانشگاه تهران، تهران، ایران

3 حسابرسی، حسابداری و مدیریت، دانشگاه شهید بهشتی تهران، تهران، ایران

چکیده

علی رغم سودمندی ابزارها و تکنیک‌های حسابرسی به کمک رایانه در افزایش بهره‌وری حسابرسی، به‌کارگیری آن‌ توسط موسسات حسابرسی در کشورهای کمتر توسعه‌یافته کم است. لذا پژوهش حاضر با هدف بررسی تأثیر عوامل سازمانی و محیطی در پذیرش ابزارها و تکنیک‌های حسابرسی به کمک رایانه، انجام شده است. جهت جمع‌آوری داده‌های پژوهش، از پرسش‌نامه استفاده شده که بین 650 حسابرس شاغل در سازمان حسابرسی و مؤسسات حسابرسی عضو جامعه حسابداران رسمی توزیع شد و از این تعداد 375 پرسش‌نامه واصل گردید در نهایت 372 پرسش‌نامه نهایی شد. برای آزمون فرضیه‌های پژوهش، از روش مدل‌سازی معادلات ساختاری استفاده شد. نتایج نشان داد که پیچیدگی سیستم‌های اطلاعاتی صاحبکار و فشار رقابتی به‌عنوان عوامل محیطی و همچنین اندازه مؤسسه و تعهد مدیریت ارشد، به‌عنوان عوامل سازمانی، تأثیر مثبت و معناداری در پذیرش ابزارها و تکنیک‌های حسابرسی به کمک رایانه دارند. و همچنین میزان پشتیبانی نهادهای حرفه‌ای حسابداری و صلاحیت فناوری اطلاعات کارمندان در پذیرش ابزارها و تکنیک‌های حسابرسی به کمک رایانه از لحاظ آماری تأثیرگذار نمی‌باشد.

کلیدواژه‌ها


عنوان مقاله [English]

Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs)

نویسندگان [English]

  • Mohammad Marfou 1
  • Peyman Bayazidi 2
  • abdolbaset salehpor 3
1 Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabaei University, Tehran, Iran
2 Ph.D. Student in Accounting, University of Tehran, Tehran, Iran
3 MSc.of Accounting, Shahid Beheshti University, Tehran, Iran.
چکیده [English]

 Despite usefulness of computer-assisted auditing tools and techniques in increasing audit productivity, their use by audit firms in less developed countries is low. Therefore, the present study aimed to investigate the effect of organizational and environmental factors on the acceptance of computer-aided audit tools and techniques. In order to collect research data, a questionnaire was used which was distributed among 650 auditors working in the auditing organization and auditing firms, members of the Society of Certified Public Accountants, of which 375 questionnaires were submitted and finally 372 questionnaires were finalized. The results showed that the complexity of client information systems and competitive pressure, firm size and senior management commitment have a positive and significant effect on the acceptance of computer-aided audit tools and techniques. Also, the level of support of accounting professional institutions and IT competence of employees in accepting computer-assisted auditing tools and techniques is not statistically significant. 

کلیدواژه‌ها [English]

  • Digitization
  • CAATTs
  • Organizational and environmental factors
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