تبیین اثرتعدیلی راهبردها بر رابطه عوامل پذیرش فناوری‌های نوظهور وکیفیت سیستم اطلاعات حسابداری

اٖتٳبزڀ خٹضڂبثځ, ٲهُٟځ؛ ذطزڂبض, ؾڃۇٴب؛ آظازڀ ټڃط، ٦ڃٽبٴ. )1399(. تبثڃط ٞکبضټبڀ وٴٽبزڀ ثط
وٴڃت حؿبثساضاٴ اظ پصڂطـ ؾڃؿتٱټبڀ اَالٖبتځ حؿبثساضڀ: اؾتۇٴبزڀ تدطثځ اظ ٲس٬ ڂ٧پبضچٻ
پصڂطـ یٴ ثٻ ٦بض٪ڃطڀ ٞۇٴبیٴضڀ. پڃکطٞتټبڀ حؿبثساضڀ, 12)2(.27-63,
اٞالَٹوٴځ، ٖجبؼ؛حٳعٺ وٴڃ٥ وٴڃبٞطز، ٲؿٗٹز؛ وٴڃ٧جرت، ظټطا. )1399(. تأثڃط ٦ڃٟڃت اَالٖبت
حؿبثساضڀ یٴ ٦ڃٟڃت اٞکبء ثط ث٧بض٪ڃطڀ ٲۇٴبثٕ ٲبٮځ زض ټؿتٿ انٯځ ٗٞبٮڃت تدبضڀ قط٦تټب.
پػیٴټفټبڀ تدطثځ حؿبثساضڀ10.)35(.97-114:
آ٬ ڂبؾڃاٴ،ؾڃسٺ ؾٳب؛ پٹضظٲبوٴځ، ظټطا. )1401(. تٹؾٗٻ ٲس٬ پصڂطـ ٞۇٴبیٴضڀ ثال٦چڃاٴ زض ثؿتط
ٲٟبټڃٱ حؿبثساضڀ ٲسڂطڂت. ا٢تهبز ٲبٮځ16،)61(.69-102:
211 تبییی اثزتعدیلی راّبزدّا بز رابطِ عَاهل پذیزش فٌاٍریّای ًَظَْر ٍ ...
اٲڃۇٴځٖ،ٯځ؛ٖٯځ وٴػازٖ،ٯڃطیب. )1399(. اضائٻ ڂ٥ ضیٴـ تط٦ڃجځ اظ DEA، DEMATEL یٴ ANP
خٽت اضظڂبثځ ؾڃؿتٱټبڀ ERP.زیٴٞهٯۇٴبٲٻ ٖٯٳځٞۇٴبیٴضڀ اَالٖبت یٴ اضتجبَبت اڂطاٴ12،)45(:
.21-42
ثطظ٪ط ذبوٴسیٴظڀ، ٖبثسڂاٴ؛ ٪ط٦ع، ٲۇٴهٹض؛ ؾٗڃسڀ، پطیٴڂع؛ ٲُٗٹٞځ، ٖٯڃطیب. )1399(. قۇٴبؾبڂځ ٖٹاٲ٭
ٲحڃُځ یٴ اوٴؿبوٴځ ٲؤثط ثط پصڂطـ حؿبثساضڀ اثطڀ ثٻ ضیٴـ تحٯڃ٭ ٖبٲٯځ ا٦تکبٞځ یٴ تأڂڃسڀ.
پػیٴټفټبڀ تدطثځ حؿبثساضڀ، 10)2(: .51-70
پٹض٢ۇٴجطڀ، ٞطقتٻ؛ ڂعزڀ ٞط، حؿاٴ؛ ٛٞبوٴځ, ٲٽسڀ. )1401(. ٦بضثطز ٲس٬ ڂ٧پبضچٻ پصڂطـ یٴ اؾتٟبزٺ
اظ ٞاٴآیٴضڀ ثطتٳبڂالت ضٞتبضڀ حؿبثساضاٴ زض پصڂطـ ؾڃؿتٱټبڀ اَالٖبتځ حؿبثساضڀ. زاوٴف
حؿبثساضڀ ٲبٮځ , 1)9(.161-181:
تدٹڂسڀ، اٮۇٴبظ؛احٳسڀ، پطڂؿب. )1399(. تبثڃط ٲ٧بوٴڃؿٱ اضتجبَځ ضاټجطڀ ٞۇٴبیٴضڀ اَالٖبت ثط ٖٳٯ٧طز
ؾڃؿتٱ اَالٖبتځ حؿبثساضڀ زض خٽت زؾتڃبثځ ثٻ ٲعڂت ض٢بثتځ. زاوٴف حؿبثساضڀ یٴ
حؿبثطؾځ ٲسڂطڂت، 9)33 (: .91-105
تسڂاٴ، آٖٱ؛ ثٽٟط، ٲحٳسٖٯځ. )1401(. ثطضؾځ تبثڃط اؾتطاتػڂٽبڀ وٴٹآیٴضڀ ثبظ ثط ٖٳٯ٧طز قط٦ت ثب
وٴ٣ف ٲڃبوٴدځ ٪طڀ ٞاٴ آیٴضڀ اَالٖبت زض ٲڃبٴ قط٦تټبڀ ٗٞب٬ زض ٲط٦ع ضقس یٴ
ٞۇٴبیٴضڀ،پػیٴټفټبڀ ٦بضثطزڀ زض ٲسڂطڂت یٴ حؿبثساضڀ، 27)2(.1-30.
حجڃجځ، آضـ؛ ٦الټځ، ثٽبض.)1401(.ٲس٬ڂبثځ ٲٗبزالت ؾبذتبضڀ یٴ تحٯڃ٭ ٖبٲٯځ. تٽطاٴ: خٽبز
زاوٴک٫بټځ، چبح زیٴ.ٰ
ضیٴظثٽبوٴځ، ؾڃۇٴب؛ حبتٳځوٴؿت، ؾڃسحؿاٴ؛ َبٮٗځ ٞط، ضیب. )1387(. ث٧بض٪ڃطڀ انٹ٬ ٲسڂطڂت
اؾتطاتػڂ٥ زض ثطوٴبٲٻ ضڂعڀ ٲۇٴبثٕ ؾبظٲبوٴځ. ٦ۇٴٟطاوٴؽ ؾڃؿتٱټبڀ ثطوٴبٲٻ ضڂعڀ ٲۇٴبثٕ ؾبظٲبٴ.
ظاض،ٔ حٳڃس؛ حبخڃٽب، ظټطٺ؛ ٦ڃ٣جبزڀ، اٲڃط ضیب.)1402(. اضائٻ اٮ٫ٹڀ اضظڂبثځ ٦ڃٟڃت ٞطآڂۇٴس
حؿبثطؾځ نٹضتټبڀ ٲبٮځ ثب اؾتٟبزٺ اظ ټٹـ ٲهۇٴٹٖځ، وٴکطڂٻ زاوٴف حؿبثطؾځ، 9)23(،
.1-10
ظڂاٴ اٮٗبثسڂۇٴځ, ٲحٳس؛ ټٳتځ, حؿاٴ؛ خجبضڀ, حؿڃاٴ؛ پۇٴبټڃبٴ, حؿڃاٴ. )1400(. تسیٴڂاٴ ٲس٬ خبٲٕ
حؿبثطؾځ ٞۇٴبیٴضڀ اَالٖبت ثط ٲجۇٴبڀ ضیٴڂ٧طز ٪طاوٴسز تئٹضڀ. زاوٴف حؿبثساضڀ ٲبٮځ, 8)3(,
 .79-49
ؾپبؾځ، ؾحط؛ اوٴٹاضڀ ضؾتٳځ، ٖٯځ انٛط؛ ذٹاخٹڀ، ظڂۇٴت. )1395(. ثطضؾځ ٖٹاٲ٭ ٲٹثط ثط پصڂطـ
ٞۇٴبیٴضڀ اَالٖبت اظ زڂس٪بٺ حؿبثطؾبٴ زاذٯځ. زاوٴف حؿبثساضڀ ٲبٮځ، 3)11(.189-215:
212 هجلِ پیشزفتّای حسابداری، دٍرُ پاًشدّن، شوارُ دٍم، پاییش ٍ سهستاى 2041
قبٮچځ، ٲحٳست٣ځ؛ نطا،ٜ ٞبَٳٻ؛ َبٮتوٴڃب، ٢سضت اٮٻ. )1401(. تأثڃط ٞاٴآیٴضڀ یٴ ؾڃؿتٱټبڀ
اَالٖبتځ ثط پڃبزٺؾبظڀ وٴطٰاٞعاض حؿبثطؾځ زاذٯځ زض ټٯسڂۇٴ٩ټبڀ تدبضڀ. حؿبثساضڀ یٴ ٲۇٴبٕٞ
اختٳبٖځ12،)1(.101-120،
نبٮحځ، ٲٽسڀ؛ وٴٹضیٴظڀ، ٲٽسڀ. )1394(. ٲُبٮٗٻ تدطثځ پصڂطـ وٴطٰ اٞعاضټبڀ حؿبثساضڀ زض ٲڃبٴ
زاوٴکدٹڂبٴ. حؿبثساضڀ یٴ ٲۇٴبٕٞ اختٳبٖځ5.)1(.1-28:
ٞطټٳۇٴس، اٲڃطٖجبؼ؛ ضازٞط، ضیب؛ پٹضاثطاټڃٳځ، ٖٯڃطیب؛ قطڂٟځ، ٲبوٴځ. )1400(. ٖٹاٲ٭ ٲؤثط ثط
پصڂطـ ٞۇٴبیٴضڀټبڀ اڂۇٴتطوٴت اقڃبء زض ٦ؿتیٴ٦بض ټٹقٳۇٴس ثط اؾبؼ .TAM آڂۇٴسٺپػیٴټځ
اڂطاٴ، 6)1(, .171-151
٢بؾٳځ؛ قبٗٞځ پٹض، یٴ انالوٴځ، یٴ ثطیٴڂٻ، .)1390(. تبثڃط ٞۇٴبیٴضڀ اَالٖبت (IT (ثط ؾڃؿتٱټبڀ
حؿبثساضڀ ٲسضٴ ضیٴڂٻ- ٖٯٹٰ اختٳبٖځ یٴ ضٞتبضڀ، ،28 .116-112
٢بئٳځ ٲحٳس حؿڃاٴ، ٦بٲڃبة ضیب، ٲٗهٹٲځ خٹاز.)1391(. تُبث١ تٹاوٴٳۇٴسڀ ؾڃؿتٱټبڀ اَالٖبتځ
حؿبثساضڀ ثب وٴڃبظټبڀ اَالٖبتځ یٴ تبثڃط آٴ ثط ٖٳٯ٧طز قط٦تٽب. زاوٴف حؿبثطؾځ. 12 )46(
.61-48:
ٲحٳسحؿاٴ یٴ آضـ تحطڂطڀ، ؾٽڃ٭ ظازٺ، .)1401(. قۇٴبؾبڂځ ٖٹاٲ٭ ٲٹثط ثط وٴٓـبٰ اؾـت٣طاض ٦ۇٴتط٬
زاذٯـځ)وٴٓطڂـٻ زازٺ ثۇٴڃبٴ چۇٴس٪بوٴٻ (ثطضؾځټبڀ حؿبثساضڀ یٴحؿبثطؾځ29. )3(، 3447 -
.474
ٲحٳٹزآثبزڀ، حٳڃس؛ ضیبڂځ، ٚالٲطیب؛ ٪ط٪بوٴځ ٞڃطیٴظخبٺ، اثٹاٮًٟ٭. )1392(. ثطضؾځ آثبض ؾطٲبڂٻڀ
٧ٞطڀ زض ثٽجٹز ٦ڃٟڃت ٪عاضق٫طڀ ٲبٮځ قط٦تټبڀ پصڂطٞتٻقسٺ زض ثٹضؼ ایٴضا٠ ثٽبزاض تٽطاٴ.
پڃکطٞتټبڀ حؿبثساضڀ، 5)2(, .99-75
ٲطقسڀ تۇٴ٧بثۇٴځ؛ ٲحٳسحؿاٴ؛ تبثبٴ، ٲحٳس. )1399(. ثطضؾځ ضاثُٻ ثڃاٴ ٖٹاٲ٭ پصڂطـ ٞۇٴبیٴضڀ
اَالٖبت زض ثبٮۇٴس٪ځ ؾبظٲبوٴځ )ٲٹضز ٲُبٮٗٻ: ٦بض٦ۇٴبٴ زاوٴک٫بٺ اڂالٰ(. ٖٯٹٰ یٴ ٞۇٴٹٴ ٲسڂطڂت
اَالٖبت6.)1(.152-177:
وٴجٹڀ وٴػاز، ؾڃس ٞطیٴظاٴ؛ اٲڃۇٴځ ٲٽط؛ حدبظڀ، ضیٹاٴ .)1394(. ثطضؾځ اثطات ث٧بض٪ڃطڀ ظثبٴ
٪عاضق٫طڀ ٲبٮځ ٢بث٭ تٹؾٗٻ (XBRL (ثط ٪عاضق٫طڀ ٲبٮځ قط٦تټبڀ اڂطاوٴځ.پبڂبٴ وٴبٲٻ
٦بضقۇٴبؾځ اضقس. زاوٴک٫بٺ پڃبٰ وٴٹض اؾتبٴ تٽطاٴ، زاوٴک٧سٺ ازثڃبت یٴ ٖٯٹٰ اوٴؿبوٴځ.
ٲالوٴٓطڀ, ٲٽۇٴبظ,؛ ظضاٖتځ ٞطز, ٮڃال.)1391(. ثطضؾځ وٴ٣ف یٴخٹز ٖٹاٲ٭ وٴٹآیٴضڀ زض پڃبزٺ ؾبظڀ ٲٹ١ٞ
ثطوٴبٲٻضڂعڀ ٲۇٴبثٕ ؾبظٲبٴ.(ERP (پػیٴټفټبڀ تدطثځ حؿبثساضڀ, 2)4(, .110-95
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