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ارایه الگوی تحول دیجیتال در حسابرسی بخش عمومی ایران با رویکرد تحلیل محتوا | ||
| حسابداری دولتی | ||
| مقاله 7، دوره 12، شماره 1 - شماره پیاپی 23، دی 1404، صفحه 149-170 اصل مقاله (519.38 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.73729.1791 | ||
| نویسندگان | ||
| جواد شهنازخضرلو؛ عباسعلی دریائی* | ||
| گروه حسابداری. دانشکده علوم اجتماعی. دانشگاه بین المللی امام خمینی(ره). قزوین. ایران | ||
| چکیده | ||
| هدف : تغییرات محیط ناشی از پیشرفت های فناوری و دیجیتال، به معنای افزایش تقاضا برای پاسخگویی و شفافیت در شیوه های مرسوم حسابرسی است. ادبیات نظری حاکی از یک نوآوری تکنولوژیکی در حال توسعه در حسابرسی ارائه می دهد. این تحقیق با هدف ارایه الگوی تحول دیجیتال در حسابرسی بخش عمومی ایران انجام شده است. روششناسی : این مقاله با روش کیفی، از نظر هدف کاربردی و از لحاظ روش گردآوری و تحلیل داده ها توصیفی- تحلیلی بود،که با روش تحلیل محتوا انجام شده است. جامعه آماری شاملِ 13 نفر از فعالان در حوزه حسابرسی بخش عمومی، اعضای هیأت علمی و دانشجویان مقطع دکتری بود که با استفاده از روش نمونه گیری هدفمند به صورت گلوله برفی انتخاب شدند. ابزار گردآوری نیز ادبیات پیشین و مصاحبه نیم ساختار یافته بوده است. تجزیه و تحلیل داده ها بر اساس کدگذاری و رهیافت نظام مند استراوس و کوربین (1998) صورت گرفت و در ادامه جهت غربالگری و دستیابی به توافق گروهی از تکنیک دلفی فازی بهره گرفته شد. یافتهها: نتایج نشان داد، الگوی تحول دیجیتال در حسابرسی بخش عمومی ایران در برگیرنده چالشهای ساختاری و عملکردی، راهبردهای آموزشی و سازمانی و پیامدهای علمکردی و عمومی بوده است. پیامدهای تحقیق: این تحقیق بینشهای مرتبط با تحول دیجیتال را ارائه داد و نشان داد فرآیندهای دیجیتالی شدن تغییرات بی سابقه ای را در نحوه انجام بسیاری از خدمات حسابرسی عمومی و نحوه تولید، اشتراک گذاری و استفاده از اطلاعات ایجاد کرده است و حسابرسی بخش عمومی، ناگزیر تحت تأثیر قرار خواهد گرفت. | ||
| کلیدواژهها | ||
| فناوری؛ تحول دیجیتال؛ حسابرسی؛ حسابرسی بخش عمومی | ||
| عنوان مقاله [English] | ||
| Developing the model of digital transformation in Iran's public sector audit: The content analysis approach | ||
| نویسندگان [English] | ||
| جواد شهنازخضرلو؛ abbasali daryaei | ||
| Accounting department. Faculty of Social Sciences. Imam Khomeini International University (RA). Qazvin. Iran | ||
| چکیده [English] | ||
| Objective: Changes in the environment caused by technological and digital developments mean an increase in the demand for accountability and transparency in traditional audit practices. Theoretical literature suggests a developing technological innovation in auditing. This research has been done with the aim of providing a model of digital transformation in Iran's public sector audit. Methodology: This article was qualitative, in terms of practical purpose, and descriptive-analytical in terms of data collection and analysis method, which was done with content analysis method. The statistical population included 13 people active in the field of public sector auditing, faculty members, and doctoral students who were selected using a snowball method. The collection tools were previous literature and semi-structured interviews. Data analysis was done based on the coding and systematic approach of Strauss and Corbin (1998) and then the fuzzy Delphi technique was used to screen and reach group agreement. Findings: The results showed that the model of digital transformation in Iran's public sector audit included structural and functional challenges, educational and organizational strategies, and scientific and general consequences. Research Implications: This research provided relevant insights into digital transformation and showed that digitization processes have brought about unprecedented changes in the way many public audit services are conducted and how information is generated, shared and used, and public sector audit inevitably It is and will be affected. | ||
| کلیدواژهها [English] | ||
| Technology, Digital Transformation, Auditing, Public Sector Audit | ||
| مراجع | ||
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