ارتباط سواد دیجیتال با عملکرد حسابداران (مطالعه موردی: استان تهران)

نوع مقاله : پژوهشی

نویسندگان
امیر حاجیان 1
محسن حاجیان 2
1 گروه مهندسی کامپیوتر، دانشگاه پیام نور، تهران، ایران.
2 گروه اقتصاد، دانشگاه پیام نور، تهران، ایران.
10.22034/smajournal.2025.542842.1126
چکیده
در دهه‌های اخیر تحول دیجیتال در حوزه حسابداری زمینه نوینی برای بازنگری در شیوه‌های کاری و ارتقای کیفیت عملکرد حرفه‌ای حسابداران فراهم کرده است. مسئله مورد بررسی این پژوهش، کاهش فاصله بین دانش نظری و کاربرد عملی فناوری‌های نوین در حسابداری و نقش سواد دیجیتال در بهبود عملکرد حسابداران است. هدف این پژوهش بررسی اثر سواد دیجیتال بر عملکرد حسابداران استان تهران است. روش تحقیق به صورت پیمایشی طراحی شد و ابزار گردآوری داده‌ها پرسشنامه‌ای ۳۱ سؤالی بر اساس طیف لیکرت بود. جامعه آماری شامل حسابداران شاغل در استان تهران بود که با استفاده از فرمول کوکران، نمونه‌ای ۱۳۹ نفری انتخاب شد. ابزار مورد استفاده از نظر پایایی از طریق ضریب آلفای کرونباخ تأیید شد. تحلیل داده‌ها با بهره‌گیری از تکنیک‌های آماری انجام پذیرفت. یافته‌ها نشان داد که مهارت‌های مرتبط با نرم‌افزارهای حسابداری، فناوری‌های نوین، تحلیل داده‌ها و مدیریت اطلاعات به‌طور معنی‌داری با بهبود عملکرد حسابداران همراه بودند، در حالی که اثر سواد دیجیتال در حوزه تهدیدات سایبری از نظر آماری معنادار نبود. بنابراین افزایش سواد دیجیتال می‌تواند مسیر بهبود عملکرد حرفه‌ای حسابداران را هموار کند و این نتایج می‌تواند مبنای تدوین راهبردهای آموزشی و مدیریتی جهت توسعه توانمندی‌های دیجیتال در حوزه حسابداری قرار گیرند.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province)

نویسندگان English

Amir Hajian 1
Mohsen Hajian 2
1 Department of Computer Engineering, Payam Noor University, Tehran, Iran.
2 Department of Economics, Payame Noor University (PNU), Tehran, Iran.
چکیده English

In recent decades, digital transformation in accounting has created a novel context for revising work practices and enhancing the professional performance of accountants. This study addresses the gap between theoretical knowledge and the practical application of emerging accounting technologies, focusing on the role of digital literacy in improving accountants’ performance. The research objective was to examine the effect of digital literacy on the performance of accountants in Tehran Province. A survey design was employed: a 31-item Likert questionnaire was developed and, using Cochran’s formula, a sample of 139 practicing accountants was selected. The instrument’s reliability was confirmed by Cronbach’s alpha, and data were analyzed using appropriate statistical techniques. Findings indicate that competencies related to accounting software, emerging technologies, data analysis, and information management were significantly associated with enhanced accountants’ performance, whereas digital literacy in the domain of cyber-threats did not show a statistically significant effect. Accordingly, improving digital literacy appears to be a viable pathway for elevating professional performance among accountants; these results can inform the design of targeted educational and managerial strategies to develop digital competencies within the accounting field.

کلیدواژه‌ها English

Digital Literacy
Digital Accounting
Cronbach&‌rsquo؛ s Alpha
Multiple Regression
Abrahams, T. O., Ewuga, S. K., Kaggwa, S., Uwaoma, P. U., Hassan, A. O., & Dawodu, S. O. (2023). Review of strategic alignment: Accounting and cybersecurity for data confidentiality and financial security. World Journal of Advanced Research and Reviews, 20(3), 1743-1756.  https://doi.org/10.30574/wjarr.2023.20.3.2691.  Review of strategic alignment: Accounting and cybersecurity for data confidentiality and financial security
Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management, 38(2), 152-176. https://doi.org/10.1111/faam.12301 Digitalization, accounting and accountability: A literature review and reflections on future research in public services - Agostino - 2022 - Financial Accountability & Management - Wiley Online Library
Amirul, S. M., Mail, R., Abu Bakar, M. A., & Ripain, N. (2017). Information Technology Knowledge and Skills for Accounting Graduates: An Insight from Public Accounting Firms. Indian Journal of Science and Technology, 10(12), 1–6.  https://doi.org/10.17485/ijst/2017/v10i12/112976 Information Technology Knowledge and Skills for Accounting Graduates: An Insight from Public Accounting Firms
Antón, C. (2023). Opinions of Accounting Companies Managers Regarding the Digitalization Process of Accounting. Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences, 101–108. https://doi.org/10.31926/but.es.2023.16.65.1.11
Azizi, F. (2024). Futures studies on the application of artificial intelligence in auditing: From the perspective of science and information technology. Judgment and Decision Making in Accounting, 13(4), 119–134. [In Persian]   https://sanad.iau.ir/Journal/jdaa/Article/1127884/FullText
Balkaran, L. (2017). Understanding and Applying Data Mining and Data Analysis Techniques. Edpacs, 56(1), 1–6.  https://doi.org/10.1080/07366981.2017.1343550
De Silva, P., Gunarathne, N. and Kumar, S. (2025). Exploring the impact of digital knowledge, integration and performance on sustainable accounting, reporting and assurance. Meditari Accountancy Research, 33 (2), 497-552. https://doi.org/10.1108/MEDAR-02-2024-2383
Golberenji, Z. (2024). The role of digital literacy in strengthening the relationship between the efficiency of accounting information systems and non-financial performance in manufacturing companies in Shiraz industrial towns. Applied Research in Management and Accounting, 9(35), 44–60. [In Persian] https://joas.ir/user/articles/3936
Güney, A. (2014). Role of technology in accounting and e-accounting. Procedia-social and behavioral sciences, 152, 852-855. https://doi.org/10.1016/j.sbspro.2014.09.333  https://www.researchgate.net/publication/275544290_Role_of_Technology_in_Accounting_and_E-accounting  
Harianto, A., Hou, A., Sanjaya, M., Amelia, R., & Chaniago, S. (2024). The Impact of Digital Accounting Literacy and Learning Resilience on Accounting Knowledge Among Accounting Students at IT&B Campus, Medan. Journal of Finance Integration and Business Independence, 1(1), 40-49. https://doi.org/10.64276/jofibi.v1i1.11 The Impact of Digital Accounting Literacy and Learning Resilience on Accou
Hajian, A. and Hajian, M. (2025). Evaluation of the Iranian banking system infrastructure in the utilization of big data technology. Financial and Banking Strategic Studies, 3(1), 56-68. [In Persian]   https://doi.org/10.22105/fbs.2025.523913.1159
 
Journal of Strategic Management Accounting, 2(3): 49-69, Autumn 2025                                                 5
 
Hasan, L., Hossain, M. Z., Johora, F. T., & Hasan, M. H. (2024). Cybersecurity in Accounting: Protecting Financial Data in the Digital Age. European Journal of Applied Science, Engineering and Technology, 2(6), 64-80.  https://doi.org/10.59324/ejaset.2024.2(6).06
Ifada, L. M., & Komara, A. (2023). Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model. Jurnal Kajian Akuntansi. https://doi.org/10.33603/jka.v7i1.8454
Joshi, M., & Chugh, R. (2009). New paradigms in the teaching and learning of accounting: Use of educational blogs for reflective thinking. International Journal of Education and Development Using ICT, 5(3), 6–18. http://ijedict.dec.uwi.edu/viewarticle.php?id=664&layout=html
Martina, S., Ferdila, F., & Damanik, P. (2024). The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City. Jurnal Ilmiah Accusi, 6(2), 349–358. https://doi.org/10.36985/d33w6p53
Mohamadi, M. (2020). Investigating the effect of information technology methods on the quality of accounting information. Journal of Accounting and Management Vision, 3(25), 141-158. [In Persian]   https://www.jamv.ir/article_110945.html?lang=en
Mohammadi, S., Ghasemi, R., & Mohammadi, M. (2022). Digital information and management accounting: The need to review research methods. Scientific Journal of New Research Approaches in Management and Accounting, 6(21), 1446–1461. [In Persian]  https://majournal.ir/index.php/ma/article/view/1531
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6), 100833.  The role of internet-related technologies in shaping the work of accountants: New directions for accounting research | Request PDF
Namifard Tehran,F. (2025). Blockchain technology model in the management accounting unit of manufacturing companies. Strategic Management Accounting, 1(1), 107-138. [In Persian] https://doi.org/10.22034/smajournal.2025.513561.1004
Nazaripour, M. (2024). Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems. Empirical Studies in Financial Accounting, 21(84), 135-177. [In Persian]  https://doi.org/10.22054/qjma.2024.80643.2586
Nazaripour, M. and Zakizadeh, B. (2023). The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model. Accounting and Auditing Studies, 12(48), 63-82. [In Persian] https://www.iaaaas.com/article_190959.html?lang=en
O'Callaghan, S., Calloway, L. J., Walker, J. P., Elson, R. J., Dwyer, C., Boumediene, S., & Boumediene, S. (2021). DIGITAL LITERACY AND ACCOUNTING STUDENTS: IMPLICATIONS FOR THE PROFESSION. Global Journal of Accounting & Finance (GJAF), 5(1).
https://www.researchgate.net/profile/TimothyBryan/publication/360520381_Incorporating_experiential_learning/links/627bb069107cae29199cfe86/Incorporating-experiential-learning.pdf#page=52  
Olufemi, O. O., Festus, A. F., & Adekunle, A. M. (2021). Accounting Software in Computerized Business Environment and Quality of Corporate Reporting. Journal of Finance and Accounting, 9(3), 101–122. https://doi.org/10.11648/J.JFA.20210903.16
 https://www.sciencepublishinggroup.com/article/10.11648/j.jfa.20210903.16
 
6    The Relationship between Digital Literacy and the Performance of …                     Hajian & Hajian
 
Panahzadeh Khanumiri, A. , Khishtandar, S. and Nejad Haji Ali Irani, F. (2000). Investigating the Relationship Between Digital Literacy and the Development of Digital Entrepreneurship (case study: Tabriz Art Universities). Journal of International Business Administration, 6(4), 199-219. [In Persian] https://doi.org/10.22034/jiba.2023.56426.2046  
Pourghanbari,F., Yazdi Far,H. and Faghani,M. (2025). Identifying factors affecting the adoption of information systems from the point of view of accountants of companies listed on the Tehran Stock Exchange. Strategic Management Accounting, 1(1), 83-106. [In Persian] https://doi.org/10.22034/smajournal.2025.515137.1008
Saadati,E., ansari,Z. , farahmandniaa,A. and asadimehr,K. (2025). The Strategy based approach to applying artificial intelligence technology in accounting: with reference to auditing and management accounting trends. Strategic Management Accounting, 2(2), 1-20. [In Persian] https://doi.org/10.22034/smajournal.2025.526677.1036
Shahsavari, M. (2021). Introduction of accounting software and reasons for companies’ need for them. Scientific Journal of New Research Approaches in Management and Accounting, 5(17), 1–9. [In Persian] https://majournal.ir/index.php/ma/article/view/890
Shi, Y. (2019). The Impact of Artificial Intelligence on the Accounting Industry (pp. 971–978). Springer, Cham. https://doi.org/10.1007/978-3-030-15235-2_129 
Sriwijayanti, H., Gustina, L., & Harini, G. (2024). Mastering the Digital Frontier a Deep Dive Into Accountants Performance Amidst Challenges and Opportunities. Equator Journal of Management and Entrepreneurship. https://doi.org/10.26418/ejme.v12i2.30625
Stoica, O. C., & Ionescu-Feleagă, L. (2021, June). Digitalization in accounting: A structured literature review. In Proceedings of the 4th International Conference on Economics and Social Sciences: Resilience and Economic Intelligence through Digitalization and Big Data Analytics, Sciendo, Bucharest, Romania (pp. 10-11). https://doi.org/10.2478/9788366675704-045
Yakut, M. Ş. (2022). Dijital Okuryazarlığın Muhasebe Meslek Mensuplarının Verimliliğine Etkilerinin Analizi (Analysis of the Effects of Digital Literacy on the Productivity of Accounting Professionals). Journal of Business Research-Turk. https://doi.org/10.20491/isarder.2022.1408
Yulianti, M., Asniati, A., & Juita, V. (2021). Pengaruh Keahlian Akuntansi, Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital. 5(2), 449–456. https://doi.org/10.33087/EKONOMIS.V5I2.389
Zhao, Y. (2021). Research on Digital Skills that Accountants Should Possess in the Intelligent Era. 2(4). https://doi.org/10.32629/MEMF.V2I4.417
 
 
 
فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 3
پاییز 1404
پاییز 1404
صفحه 49-69