بررسی تأثیر هوش مصنوعی بر کیفیت اطلاعات حسابداری مدیریت (مطالعه موردی شرکت‏های پذیرفته شده در بورس اوراق بهادار )

نوع مقاله : پژوهشی

نویسندگان
عباسعلی حق پرست 1
مطهره عباسی 2
امیرحسین صالحی 3
احمد واحدیان غفاری 4
1 گروه حسابداری، واحدزاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 گروه حسابداری ، واحد چابهار، دانشگاه آزاد اسلامی، چابهار، ایران .
3 گروه حسابداری ، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
4 گروه حسابداری،واحدچابهار،دانشگاه آزاد اسلامی، چابهار، ایران.
10.22034/smajournal.2025.512751.1009
چکیده
در عصر دیجیتال امروزی، هوش مصنوعی به عنوان یکی از مهم‌ترین فناوری‌های نوین، نقش برجسته‌ای در تحول سازمان‌ها و فرآیندهای کسب ‌وکار ایفا می‌کند. یکی از حوزه‌های کلیدی که تحت تأثیر این تحول قرار گرفته است، حسابداری مدیریت است. این تحقیق با هدف بررسی تأثیر هوش مصنوعی بر کیفیت اطلاعات حسابداری مدیریت در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران انجام شد. روش این پژوهش اسنادی-تحلیلی است و داده‌ها به صورت کاملاً ثانویه از طریق گزارش‌های سالانه، بیانیه‌های مدیریت، صورت‌های مالی حسابرسی شده و اطلاعات منتشر شده در وب‌سایت شرکت‌ها و بورس اوراق بهادار تهران جمع‌آوری شدند. جامعه آماری شامل تمامی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بود که در سال 1403 دارای گزارش‌های منتشر شده بودند. با استفاده از فرمول کوکران حجم نمونه مورد نیاز معادل 240 شرکت تعیین شد. داده‌ها پس از جمع‌آوری، در محیط نرم‌افزارهای SPSS و SmartPLS وارد شدند و تحت تحلیل‌های آماری شامل همبستگی پیرسون، رگرسیون خطی چندگانه و مدل‌یابی معادلات ساختاری قرار گرفتند. نتایج نشان داد که هوش مصنوعی دارای تأثیر مستقیم و معناداری بر کیفیت اطلاعات حسابداری مدیریت است نتایج آزمون متغیرهای تعدیل‌کننده نیز نشان داد که سطح دیجیتال‌سازی نقش مهمی در تقویت تأثیر هوش مصنوعی بر کیفیت اطلاعات ایفا می‏کند. در نهایت، این تحقیق ضمن تأیید فرضیه اصلی، زمینه لازم برای استفاده عملی از هوش مصنوعی در بهبود فرآیندهای حسابداری مدیریت را فراهم کرد.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange)

نویسندگان English

Abbas Ali hagh parast 1
Motahareh abbasi 2
Amir Hossein salehi 3
Ahmad Vahedian Ghaffari 4
1 Department of Accounting, Zah.C, Islamic Azad university, Zahedan, Iran.
2 Department of Accounting, Chabahar Branch, Islamic Azad University, Chabahar, Iran.
3 3. Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
4 Department of Accounting, Chabahar Branch, Islamic Azad University, Chabahar, Iran.
چکیده English

In today’s digital age, artificial intelligence (AI), as one of the most significant emerging technologies, plays a prominent role in transforming organizations and business processes. One of the key areas affected by this transformation is managerial accounting. This study was conducted with the aim of examining the impact of artificial intelligence on the quality of managerial accounting information in companies listed on the Tehran Stock Exchange. The research methodology is documentary-analytical, and data were collected entirely through secondary sources, including annual reports, management statements, audited financial statements, and published information available on company websites and the Tehran Stock Exchange portal. The statistical population included all companies listed on the Tehran Stock Exchange that had published reports in the year 2025 (Iranian calendar). Using Cochran's formula, the required sample size was determined to be 240 companies. After data collection, they were entered into SPSS and SmartPLS software environments and subjected to statistical analyses, including Pearson correlation, multiple linear regression, and structural equation modeling. The results indicated that artificial intelligence has a direct and significant effect on the quality of managerial accounting information. Additionally, the moderator variable analysis revealed that the level of digitization plays a crucial role in strengthening the impact of AI on information quality. Ultimately, this research not only confirmed the main hypothesis but also provided the necessary groundwork for the practical application of artificial intelligence in improving managerial accounting processes.

کلیدواژه‌ها English

Stock Exchange
Managerial Accounting
Artificial Intelligence
Accounting Information
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 2
تابستان 1404
تابستان 1404
صفحه 79-98