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| بررسیهای حسابداری و حسابرسی | ||
| Article 1, Volume 13, Issue 1 - Serial Number 1718, June 2006 PDF (325.09 K) | ||
| Abstract | ||
| The main purpose of this research is examining the effect of information technology (IT) on qualitative characteristics of accounting information. So, the main question of the research was stated as follow: How does IT influence each of these qualitative characteristics? Due to the point that the accounting information resulted from financial reporting, so at first, the reporting which applied IT was inspected and the information extracted from the reporting was then evaluated as a matter of quality. In order to determine the influence of IT on qualitative characteristics of accounting information; first, by wide review of literature, the logical network of influence of IT on qualitative characteristics of accounting information was drawn up. Then, research hypothesizes was made up considering the relation between main part of the network. Finally, in order to verify the hypotheses, T-test, ANOVA, Duncan and Tukey tests were used. Based on the results of this research, IT increases relevance of accounting information and decreases their reliability. In addition, IT increases comparability, but not extensively. | ||
| Keywords | ||
| Information Technology; On line Continuous Financial Reporting; quality of financial reporting; The Qualitative Characteristics of Accounting Information | ||
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