دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

رایانس ابری در حرفه حسابداری: طراحی مدل استراتژی‌های کاهش خطرات حسابداری ابری

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکترا گروه حسابداری، واحد علیآباد کتول، دانشگاه آزاد اسلامی، علیآباد کتول، ایران.
2 استادیار گروه حسابداری، واحد علیآباد کتول، دانشگاه آزاد اسلامی، علیآباد کتول، ایران.
چکیده
حسابداری ابری به انجام وظایف اساسی حسابداری، مانند مدیریت و متعادل کردن دفاتر، با استفاده از نرم‌افزاری که در فضای ابری قرار دارد و اغلب در غالب یک خدمات ارائه می‌شود، اشاره دارد. با توجه به اهمیت زیاد استراتژی‌های کاهش خطرات در پذیرش حسابداری ابری، هدف پژوهش حاضر بررسی طراحی مدل استراتژی‌های کاهش خطرات حسابداری ابری در ایران است. روش شناسی پژوهش ترکیبی از روش کیفی و کمی است که برای جمع‌آوری مولفه‌های استراتژی‌های کاهش خطرات حسابداری ابری از روش کیفی از طریق بررسی مبانی نظری و تئوریک و انجام تحلیل دلفی فازی با مشارکت 16 نفر از اعضای هیئت علمی رشته حسابداری به عنوان خبره انجام شده و در بخش کمی نیز که با مشارکت 12 اعضای هیئت علمی رشته حسابداری انجام شده به دنبال طراحی مدل است. نتایج پژوهش نشان می‌دهد اساسی‌ترین استراتژی‌های کاهش خطرات حسابداری ابری بر اساس اولویت‌بندی انجام شده تدوین طرح پذیرش است. همچنین در بالاترین سطح و کم‌اثرترین استراتژی‌های کاهش خطرات حسابداری ابری ارائه آموزش به موقع و کافی برای کارکنان است.
کلیدواژه‌ها

عنوان مقاله English

Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies

نویسندگان English

sakineh tajari 1
Ali Khozein 2
majid ashrafi 2
Jomadoordi Gorganli Davaji 2
1 Ph.D. Student, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
2 Assistant Prof., Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
چکیده English

Cloud accounting refers to performing basic accounting tasks, such as managing and balancing ledgers, using software that resides in the cloud and is often provided primarily as a service. Considering the great importance of risk reduction strategies in the adoption of cloud accounting, the purpose of the present study is to investigate the design of cloud accounting risk reduction strategies model in Iran. The research methodology is a combination of qualitative and quantitative methods, which was carried out to collect the components of cloud accounting risk reduction strategies from a qualitative method by examining the theoretical and theoretical bases and performing a fuzzy Delphi analysis with the participation of 16 members of the accounting faculty as experts. In the quantitative part, which was done with the participation of 12 faculty members of the accounting field, it seeks to design the model. The results of the research show that the most basic strategies to reduce the risks of cloud accounting based on the prioritization done is the formulation of the adoption plan. Also, at the highest level and the least effective strategies to reduce cloud accounting risks is providing timely and adequate training for employees.

کلیدواژه‌ها English

Cloud Computing
Cloud Accounting
Cloud Accounting Risks
Information Technology in Accounting
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