نقش سیستم‌‌های اطلاعاتی حسابداری و نوآوری دیجیتال بر رابطه فناوری دیجیتال و عملکرد استراتژیک شرکت‌‌های الکترونیکی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشیار، گروه حسابداری و حسابرسی، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران.
2 دانشجوی کارشناسی ارشد، گروه حسابداری و حسابرسی، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران
10.22034/aimj.2025.553463.1657
چکیده
این پژوهش با هدف بررسی نقش میانجی سیستم‌های اطلاعات حسابداری در رابطۀ بین فناوری دیجیتال و عملکرد استراتژیک و نقش تعدیلگر نوآوری دیجیتال در شرکت‌های الکترونیکی انجام شد. اهمیت موضوع از آنجا ناشی می‌شود که سازمان‌ها در عصر تحول دیجیتال، برای دستیابی به عملکرد استراتژیک پایدار، به استفاده از فناوری‌های نوین و یکپارچه‌سازی آن‌ها با نظام‌های اطلاعاتی و فرایندهای نوآورانه نیازمندند. روش پژوهش از نظر هدف، کاربردی و از نظر شیوۀ اجرا، توصیفی ـ تحلیلی و پیمایشی است. داده‌های مورد نیاز با استفاده از پرسش‌نامۀ استاندارد، شامل چهار سازۀ اصلی گردآوری شد. جامعۀ آماری پژوهش شرکت‌های فعال در حوزۀ الکترونیک و صنایع مشابه پذیرفته‌شده در بورس اوراق بهادار تهران بود. برای تحلیل داده‌ها، از مدل‌سازی معادلات ساختاری مبتنی بر روش حداقل مربعات جزئی استفاده شد. یافته‌های تحقیق نشان داد که فناوری دیجیتال، به‌طور مستقیم  بر عملکرد استراتژیک تأثیر معناداری ندارد و نقش آن بیشتر در قالب یک عامل توانمندساز و غیرمستقیم آشکار می‌شود. در مقابل، سیستم‌های اطلاعات حسابداری، به‌عنوان متغیر میانجی، در انتقال اثر فناوری دیجیتال بر عملکرد استراتژیک نقش مؤثری داشتند و این رابطه را به‌شکل معناداری تقویت کردند. همچنین نتایج نشان داد که نوآوری دیجیتال، در جامعۀ آماری تحقیق، در این رابطه نقش تعدیلگر محسوسی ندارد، هرچند می‌تواند به‌عنوان مسیر مستقل برای ارتقای عملکرد استراتژیک عمل کند. در مجموع، نتایج پژوهش بیانگر آن است که سرمایه‌گذاری در فناوری دیجیتال، زمانی به بهبود عملکرد استراتژیک منجر می‌شود که با توسعۀ سیستم‌های اطلاعات حسابداری و به‌کارگیری نوآوری‌های دیجیتال در فرایندها و مدل‌های کسب‌وکار همراه باشد.

کلیدواژه‌ها


عنوان مقاله English

The Mediating Role of Accounting Information Systems on the Relationship between Digital Technology and Strategic Performance of Electronic Companies

نویسندگان English

Ali Ebrahimi Kordlar 1
Yahya Seyed Talebi 2
1 Associate Prof., Department of Accounting and Auditing, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran
2 MSc. Student, Department of Accounting and Auditing, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran
چکیده English

This study aimed to investigate the mediating role of accounting information systems in the relationship between digital technology and strategic performance and the moderating role of digital innovation in electronic companies. The importance of the subject stems from the fact that organizations in the era of digital transformation need to use new technologies and integrate them with information systems and innovative processes to achieve sustainable strategic performance. The research method is applied in terms of purpose and descriptive-analytical and survey in terms of implementation. The required data were collected using a standard questionnaire consisting of four main constructs. The statistical population includes companies active in the field of electronics and similar industries accepted on the Tehran Stock Exchange. Structural equation modeling based on the partial least square method was used to analyze the data. The research findings showed that digital technology does not have a significant direct effect on strategic performance and its role is more apparent in the form of an enabling and indirect factor. In contrast, accounting information systems played an effective role as a mediating variable in transmitting the effect of digital technology on strategic performance and significantly strengthened this relationship. The results also showed that digital innovation in the research population does not have a significant moderating role in this relationship, although it can act as an independent path to improve strategic performance. Overall, the results of the study indicate that investment in digital technology leads to improved strategic performance when it is accompanied by the development of accounting information systems and the application of digital innovations in business processes and models.

کلیدواژه‌ها English

Digital technology
Strategic performance
Accounting information systems
Digital innovation
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  • تاریخ دریافت 23 مهر 1404
  • تاریخ بازنگری 22 آبان 1404
  • تاریخ پذیرش 25 آبان 1404