Document Type : Research Paper
Abstract
Purpose: Advancement of technology and information technology in the field of accounting and auditing; Providing a dynamic model that has the ability to depict the financial reporting environment with an emphasis on socio-technical system theory.
Method: The process of this research is qualitative. A data-driven approach was used to present the desired model. The data collection tool in this study was an interview, which was prepared using the opinions of 21 experts in the fields of auditing and accounting (12 people) and social and technical systems (9 people).
Results: The research data was compiled using the open، central and selective coding method، Max Kyoda software was used to analyze the data; In the process of coding 13 categories in causal conditions، 13 categories for intervening conditions (promoters 5 categories; inhibitors 8 categories)، 4 categories for strategies and 6 categories in the field of consequence related to the main phenomenon were identified.
Conclusion: The dynamic consequences of the financial reporting environment with an emphasis on socio-technical system theory in organizations will include 1- reduction of fraud 2- improvement of reporting quality 3- improvement of infrastructure 4- improvement of the company's position 5- risk management 6- increase of entrepreneurship and employee innovation.
Contribution: The consequences of the dynamics of the financial reporting environment with an emphasis on the socio-technical system theory in organizations include 1- Reducing fraud 2- Improving the quality of reporting 3- Improving infrastructure 4- Improving the company's position 5- Risk management 6- Increasing employee entrepreneurship and innovation.
Main Subjects
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