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بررسی تاثیر کلان داده بر ویژگیهای کیفی گزارشهای مالی و ایفای مسئولیت پاسخگویی در بخش عمومی | ||
| حسابداری دولتی | ||
| مقاله 3، دوره 11، شماره 2 - شماره پیاپی 22، مرداد 1404، صفحه 43-62 اصل مقاله (689.97 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2025.75052.1819 | ||
| نویسندگان | ||
| محمد کلاته1؛ زهرا پورزمانی* 2؛ بابک پوربهرامی3 | ||
| 1گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران | ||
| 2استاد، گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران | ||
| 3گروه حسابداری، واحد پرند، دانشگاه آزاد اسلامی، تهران، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: هدف از این پژوهش بررسی تاثیر کلان داده بر ویژگیهای کیفی گزارشهای مالی و ایفای مسئولیت پاسخگویی در بخش عمومی است. روش پژوهش:جامعه آماری مورد بررسی شامل اساتید دانشگاه در حوزه حسابداری و کلان داده و همچنین افراد شاغل در سطوح مختلف مشاغل حسابداری و حسابرسی در سازمانهای بخش عمومی میباشد. دادههای پژوهش از طریق پرسشنامه محقق ساخته به روش گلوله برفی از تعداد 176 پرسشنامه طی زمستان سال 1403 جمع آوری و از طریق مدلسازی معادلات ساختاری تجزیه و تحلیل شد. یافتههای پژوهش: نتایج حاصل از پژوهش نشان داد در بخش عمومی کلان داده تأثیر مثبت و معناداری بر ویژگیهای کیفی گزارشهای مالی مرتبط با محتوا و ارائه اطلاعات دارند. همچنین اثر غیرمستقیم کلان داده بر مسئولیت پاسخگویی از طریق ویژگیهای کیفی ارائه اطلاعات معنادار است. اما اثر غیرمستقیم کلان داده بر مسئولیت پاسخگویی از طریق ویژگیهای کیفی محتوای اطلاعات معنادار نیست. بهعلاوه اثر کل (ترکیبی از اثر مستقیم و غیرمستقیم) کلان داده، تأثیر مثبت و معناداری بر مسئولیت پاسخگویی دارد. از سویی مشاهده شد ویژگیهای کیفی محتوای اطلاعات رابطه معناداری با مسئولیت پاسخگویی ندارند، لیکن ویژگیهای کیفی ارائه اطلاعات بر مسئولیت پاسخگویی تأثیر مثبت و معناداری دارند. نتیجهگیری، اصالت و افزوده آن به دانش: یافتههای این پژوهش نشان داد، با توجه به مزایا و تاثیرات کلان داده بر کیفیت گزارشهای مالی و ایفای مسئولیت پاسخگویی در بخش عمومی، دولتها بایستی جهت بهرهبرداری حداکثری از مزایا آن نسبت به برنامهریزی، سرمایهگذاری، ایجاد زیرساختهای مناسب و آموزش کارکنان اقدام نمایند. | ||
| کلیدواژهها | ||
| کلان داده؛ ویژگیهای کیفی گزارشهای مالی (محتوا و ارائه اطلاعات)؛ ایفای مسئولیت پاسخگویی؛ بخش عمومی | ||
| عنوان مقاله [English] | ||
| Investigating the impact of big data on the qualitative characteristics of financial reports and accountability in the public sector | ||
| نویسندگان [English] | ||
| mohammad kalate1؛ zahra pourzamani2؛ babak pourbahrami3 | ||
| 1Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran. | ||
| 2Central Tehran Branch, Islamic Azad University, Tehran, Iran. | ||
| 3Department of Accounting, Pa.C., Islamic Azad University, Tehran, Iran | ||
| چکیده [English] | ||
| Subject and purpose: The purpose of this research is to investigate the impact of big data on the qualitative characteristics of financial reports and the fulfillment of accountability responsibilities in the public sector. Research Method: The statistical population under study includes university professors in the field of accounting and big data as well as people working at different levels of accounting and auditing jobs in public sector organizations. Research data were collected through a researcher-made questionnaire using the snowball method from 176 questionnaires during the winter of 1403 and analyzed through structural equation modeling. Research findings: The results of the research showed that in the general sector, big data has a positive and significant effect on the qualitative characteristics of financial reports related to content and information presentation. Also, the indirect effect of big data on accountability through the qualitative characteristics of information presentation is significant. However, the indirect effect of big data on accountability through the qualitative characteristics of information content is not significant. In addition, the total effect (a combination of direct and indirect effects) of big data has a positive and significant effect on accountability. On the other hand, it was observed that the qualitative characteristics of information content do not have a significant relationship with accountability Conclusion, originality and its addition to knowledge: The findings of this study showed that, considering the benefits and effects of big data on the quality of financial reports and accountability in the public sector, | ||
| کلیدواژهها [English] | ||
| Accountability, Big data, Public Sector, Qualitative Characteristics Of Financial Reports (Content And Presentation Of Information) | ||
| مراجع | ||
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