نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری تخصصی، گروه حسابداری، واحد شهرکرد ، دانشگاه آزاد اسلامی ، شهرکرد، ایران
2 دانشیار و عضو هیات علمی، گروه حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ایران
3 استادیار و عضو هیات علمی، گروه حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
During the last decade, with the advancement of information technology, the business environment in the field of resource management has faced tremendous changes. In such a way that in this competitive and tough environment, with the emergence of new economic and industrial powers, super manufacturing companies were able to maintain their superiority in the market with smart actions. The purpose of this research, while explaining the Internet of Things from a scientific perspective, is to identify the factors affecting asset management through the Internet of Things for the first time in Iran. This research is based on the interpretation-library method and a qualitative research type, which investigated the views of 12 Iranian financial experts with the help of the phenomenological approach and using the snowball technique.The research findings indicate that in the proposed model, the factors affecting asset management through the Internet of Things include 3 main themes of components, data governance and environment, as well as 10 categories and 45 factors.The consequences of the proposed model show the role of the new Internet of Things technology in asset management, and its operational use can create a major change in the direction of protecting and optimally managing the assets of institutions.
کلیدواژه‌ها [English]
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