دانلود مقاله تاثیر استفاده از سیستم حسابداری دیجیتال بر عملکرد SMEs

چکیده

1. مقدمه

2. بررسی ادبیات

3. درک نظری و بنیاد

4. مدل تحقیق و فرضیه ها

5. روش شناسی

6. تجزیه و تحلیل داده ها

7. نتایج و تفسیر

8. بحث

9. مفاهیم

10. محدودیت ها و توصیه هایی برای مطالعات آینده

11. نتیجه گیری

منابع

Abstract

1. Introduction

2. Literature Review

3. Theoretical Understanding and Foundation

4. The Research Model and Hypotheses

5. Methodology

6. Data Analysis

7. Results and Interpretation

8. Discussion

9. Implications

10. Limitations and Recommendations for Future Studies

11. Conclusions

References

چکیده

     در ادبیات، مطالعات تلاش های اتخاذ شده توسط شرکت ها را برای توسعه فناوری دیجیتال با امید به دستیابی به تصمیمات پایدار و عملکرد رقابتی نشان داده است. با این حال، مطالعات هنوز توضیح گسترده‌ای درباره مکانیسم‌های مورد استفاده شرکت‌ها در پذیرش فناوری دیجیتال برای تأثیرگذاری و افزایش ارزش، به‌ویژه در میان شرکت‌های کوچک و متوسط (SMEs) ارائه نکرده‌اند. در این راستا، اطلاعات حسابداری به‌عنوان پایه‌ای اساسی برای تصمیم‌گیری تجاری بوده و استفاده گسترده از فناوری دیجیتال، راه را برای کارایی و اثربخشی توابع حسابداری در اصلاح اطلاعات مربوط به این کارکردها هموار کرده است. به طور خاص، یک سیستم حسابداری دیجیتال (DAS) گزارش و پردازش مبالغ بزرگ تراکنش را امکان پذیر می کند و داده های مورد نیاز برای تجزیه و تحلیل را تولید می کند. با این حال، با وجود این مزایا، SMEها در پذیرش و استفاده از DASها کند بوده اند. بر این اساس، این مطالعه از نظریه دیدگاه مبتنی بر منبع و چارچوب فناوری-سازمان-محیط استفاده کرد تا یک مدل یکپارچه برای بررسی عوامل تعیین‌کننده و تأثیر استفاده از DAS در میان SMEها پیشنهاد کند. مدل پیشنهادی جنبه استفاده و عملکرد DAS را در بر می گیرد. این مطالعه از پرسشنامه پیمایشی خود ایفا به عنوان ابزار اولیه جمع آوری داده ها استفاده کرد. داده های 183 شرکت کوچک و متوسط در اردن با استفاده از مدل سازی معادلات ساختاری حداقل مربعات جزئی تجزیه و تحلیل شد. یافته‌ها نشان می‌دهد که سازگاری، آمادگی سازمانی، پشتیبانی مدیریت ارشد و حمایت دولت همگی تأثیرات قابل‌توجهی بر استفاده از DAS داشتند که به نوبه خود تأثیر مثبت و معناداری بر عملکرد DAS داشت. با توجه به اثرات تعدیل کننده، مشخص شد که COVID-19 نقش تعدیل کننده ای در رابطه استفاده از DAS-عملکرد DAS دارد. یافته‌های مطالعه روشی را توضیح می‌دهد که شرکت‌ها می‌توانند استفاده از DAS خود را برای دستیابی به عملکرد بهینه افزایش دهند، در نتیجه به ادبیات پیشینیان و اثرات استفاده از فناوری اطلاعات/سیستم‌های اطلاعات فعلی کمک می‌کنند. این مطالعه توصیه می کند که دولت اردن کمپینی را در مورد اهمیت DAS برای SME ها آماده و اجرا کند.

توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.

Abstract

     In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of accounting functions in modifying information relating to such functions. More specifically, a digital accounting system (DAS) enables the reporting and processing of large transaction amounts and generates the data required for analysis. However, despite these advantages, SMEs have been slow in their adoption and usage of DASs. Accordingly, this study drew upon resource-based view theory and the technology-organization-environment framework to propose an integrated model for examining the determinants and impact of using DAS among SMEs. The proposed model encapsulates the use and performance aspect of DAS. The study utilized a self-administered survey questionnaire as the primary data collection instrument. Data from 183 SMEs in Jordan were analyzed using partial least squares-structural equation modeling. The findings reveal that compatibility, organizational readiness, top management support and government support all had significant effects on DAS usage, which, in turn, had a positive and significant effect on DAS performance. With regard to the moderating effects, COVID-19 was found to have a moderating role on the DAS usage–DAS performance relationship. The study findings explain the way firms can enhance their DAS use to obtain optimum performance, thereby contributing to the literature on the antecedents and effects of using current information technology/information systems. The study recommends that the government of Jordan prepare and carry out a campaign concerning the importance of DASs for SMEs.

Introduction

     Businesses have been largely affected by the COVID-19 pandemic, which has forced them to transform their processes and rethink business elements and technology use to remain sustainable while at the same time adapting to changing guidelines and current procedures [1]. Organizational leaders and managers have found COVID-19 to be disruptive, world changing and the ultimate test of their decision-making; this notion holds true for political leaders, senior business management, healthcare operational-level managers and the like. Evidently, the pandemic is the biggest challenge so far when it comes to making decisions in a manner that is timely and accurate [2,3]. For businesses, COVID-19 has led to the emergence of novel challenges in how to handle the repercussions brought on by the crisis and how to make decisions for efficiently and effectively managing the pandemic. Decision-making and system usage comprise the top challenges, which if ignored could lead to catastrophic outcomes [4,5].

Since 2020, researchers such as Lohapan [6], Ainasrallah and Saleem [7] and Hasbolah et al. [8] have indicated the use of technology, such as digital accounting systems (DAS), in addressing difficult and uncertain situations brought on by the COVID-19 pandemic all over the world. Technology use is actually deemed one of the top strategies that businesses can adopt [9,10]. In a world where the COVID-19 pandemic is viewed as a reason to develop and use appropriate technology, demand is met by businesses through their use of effective and up-to-date technology [11,12]. This has resulted in novel business models, online businesses and e-commerce platforms [12]. The pandemic has also led to the promotion and upgrade of technology and automation infrastructure systems such as the DAS infrastructure [13].

Conclusions

     The objectives of the current study were to investigate the drivers of DAS adoption and the role of DAS adoption on the performance of system, as well as the moderation influence of COVID-19 on the relationship between DAS adoption and performance. The low adoption level and performance found in prior research motivated the present study. The low level of adopting DAS and system value were also found to explain weak IMPACT (performance). This empirical research presents a distinguished contribution by examining the role of DAS adoption in enhancing system impacts and value.

     The topic of DAS adoption in the Jordanian context is becoming more important, particularly considering the agenda of the Jordanian government in moving toward a contemporary and digital business environment. The effective usage of DAS is critical for every business in every industry. With the purpose of accomplishing effective adoption, SMEs must consider the potential drivers that might influence the adoption processes, given that several digital systems have failed owing to a low-level of usage.

     Almost a majority of hypotheses proposed have an impact on the use of DAS. Furthermore, this plays a significant role in enterprises’ decision to implement DAS. DAS has undoubtedly been beneficial to organizations that have implemented it, including reducing labor costs, saving time, providing useful information to leaders and improving professional qualifications. In almost all cases, they are satisfied with the quality of services provided by DAS. Those respondents to the survey who are willing to utilize all resources and encourage their employees to work with DAS are positive indicators for the Jordanian economy. Furthermore, DAS has proven to be a superior technology for managing large amounts of data. DAS will therefore become more widely used in the future. As a result of the complex COVID situation, many office workers, especially those in the accounting, auditing and management departments, are required to work from home. As a result, they are unable to communicate directly with each other. Additionally, organizations must maintain and protect data at all times. As a result of this trend, the use of DAS is on the rise.