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نتیجه جستجو - Faithfulness of appropriation (FOA)

تعداد مقالات یافته شده: 1
ردیف عنوان نوع
1 Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance
تخصیص استفاده از سیستم اطلاعات حسابداری تحت IFRS جدید: تاثیرات بر عملکرد پردازش حسابداری-2021
The newly issued International Financial Reporting Standards (IFRS) have significantly transformed the ac- counting process and the accounting information system (AIS). Confronting the changes in information tech- nologies (IT), using the AIS appropriately is crucial to derive accurate information from which to process business transactions and report information in compliance with the new IFRS. Built on adaptive structuration theory (AST), this study is aimed toward investigating how accounting regulatory changes influence AIS use, which consequently affects accounting process performance. Data are collected through a questionnaire survey of 250 accountants from 36 countries currently using the IFRS as their accounting standards. The results show that perceived system restrictiveness, IT professional support, and accountant’s self-efficacy significantly explain faithfulness of appropriation (FOA) whereas perceived effectiveness of controls on IT use does not. FOA in- fluences exploitive and exploratory task adaptations, which subsequently predict accounting process perfor- mance under the new IFRS. This study enriches the AST literature and contributes to both the accounting and IT domains. Our findings provide organizations with new insights into how to maintain the efficiency of accounting practice and business operations under the new IFRS.
keywords: سیستم اطلاعات حسابداری (AIS) | تئوری ساختار سازگاری (AST) | استانداردهای گزارشگری مالی بین المللی | (IFRS) | وفاداری تخصیص (FOA) | عملکرد پردازش حسابداری | Accounting information system (AIS) | Adaptive structuration theory (AST) | International financial reporting standards | (IFRS) | Faithfulness of appropriation (FOA) | Accounting process performance
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