تدوین الگوی فناوری‌های نوین مبتنی بر سیستم‌های اطلاعاتی حسابداری در بهبود عملکرد مالی

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Ghosh, S., & Schmid, R. (2020). Technological innovations in accounting: A study of blockchain technology's impact. International Journal of Accounting, Auditing and Performance Evaluation, 16(4), 402-423. https://doi.org/10.1504/IJAAPE.2020.110389

Jalilzadeh Tabrizi, S., & Jalalpour, S. S. (2023). Technology Transfer Based on Global Sustainable Development Policies. The First National Conference on Emerging Research in Accounting, Finance, Management, and Economics with an Approach to the Development of the Innovation Ecosystem. https://civilica.com/doc/1922765

Javadi, E. (2023). The Impact of Artificial Intelligence Technology on the Accounting Profession. International Conference on Management, Accounting, and Economic Development,

Kazemi, A., & Rahmani, M. (2021). Challenges and solutions for implementing cloud accounting systems in organizations. Quarterly Journal of Economic Studies, 23(1), 77-90. https://atz-co.ir/

Lombardi, D. R., Kim, M., Sipior, J. C., & Vasarhelyi, M. A. (2025). The increased role of advanced technology and automation in audit: A Delphi study. International Journal of Accounting Information Systems, 56, Article 100733. https://doi.org/10.1016/j.accinf.2025.100733

Mahdizadeh, N., Mahmoudi, M., & Moradi, Z. (2025). Investigating the Relationship Between Blockchain Technology and the Qualitative Characteristics of Accounting Information with the Mediating Role of Internal Controls, Auditing, and Management Accounting Techniques. Auditing Knowledge(98), 113-140.

Marcus, L., Zhang, Y., & Patel, R. (2025). The impact of intelligent systems, big data, and IoT on management accounting. Journal of Emerging Technologies in Accounting, 22(1), 15-32. https://www.igi-global.com/article/the-impact-of-intelligent-systems-on-management-accounting/324601

Masoumi Bilandi, Z., Tabatabaiyan, M. S., & Youssefzadeh, N. (2025). Challenges, Barriers, and Solutions for Integrating Information Technology in Internal Auditing. Empirical Studies in Financial Accounting, 22(87), 1-36. https://doi.org/10.22054/qjma.2024.82520.2625

Mollah, M., & Zaman, K. (2020). Impact of IT systems on organizational financial performance. International Journal of Accounting & Financial Reporting, 10(4), 234-251. https://doi.org/10.5296/ijafr.v10i4.16815

Nembe, J. K., Atadoga, J. O., Adelakun, B. O., Odeyemi, O., & Oguejiofor, B. B. (2024). Legal implications of blockchain technology for tax compliance and financial regulation. Finance & Accounting Research Journal, 6(2), 262-270. https://doi.org/https://doi.org/10.51594/farj.v6i2.824

Oraby Salah, A. (2025). The Impact of Blockchain Technology on Accounting and Auditing Functions: Evidence from Saudi Arabia. Pakistan Journal of Life and Social Sciences, 23(1), 300-323. https://doi.org/10.57239/PJLSS-2025-23.1.0026

Othman, H., & Mahmood, R. (2021). Evaluating the effects of cloud computing on the performance of financial services firms. Journal of Financial Services Marketing, 26(3), 200-214. https://doi.org/10.1057/s41264-021-00092-1

Pratiwi, A. E., & Ermaya, H. N. L. (2024). Implementation of Blockchain Technology on Accounting Information System for Transaction Security and Data Reliability. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 8(1), 64-74. https://doi.org/10.36555/jasa.v8i1.2419

Rahim, R., & Chishti, M. A. (2024). Artificial Intelligence Applications in Accounting and Finance. 2024 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems (ICETSIS), Manama, Bahrain.

Rahimi, H., & Bahrami, M. (2020). Analyzing the role of employee training in the successful implementation of modern accounting technologies. Journal of Accounting Education, 5(2), 103-115. https://civilica.com/doc/2025055/

Rasyid, A., Ariani, D., Kusumaningati, I. D., Atmadjaja, Y. V. I., & Durya, N. P. M. A. (2024). Analysis of the influence of integrated system development, accounting technological updates and management support on accounting information system performance. Jurnal Informasi Dan Teknologi, 235-239. https://doi.org/10.60083/jidt.v6i1.505

Rijanto, A. (2024). Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance. Accounting Research Journal, 1(1). https://doi.org/10.1108/ARA-03-2023-0090

Saadati, E., Ansari, Z., Farahmandnia, A., & Asadi Mehr, K. (2025). A strategy-oriented approach to the application of artificial intelligence technology in accounting: With reference to auditing and management accounting trends. Strategic Management Accounting Quarterly, 2(2), 1-20.

Saha, A., & Agarwal, S. (2020). Blockchain adoption and its influence on accounting information systems. International Journal of Information Management, 52, 72-82. https://doi.org/10.1016/j.ijinfomgt.2020.04.004

Shaleh, M. (2024). The Transformative Implications of Technology on Accounting Practices. Advances in Management & Financial Reporting, 2(2), 98-109. https://doi.org/10.60079/amfr.v2i2.278

Sheikhi, M., Hejazi, R., & Zanjirdar, M. (2024). Identification and Ranking of Inhibiting Factors in Implementing New Technologies in the Accounting Information System. Financial Accounting and Auditing Research, 65(17), 55-82. https://sanad.iau.ir/Journal/faar/Article/1073193

Shukhova, O. A., Yuryeva, O. A., & Ergasheva, S. T. (2024). Application of IFRS in the Conditions of Digital Technologies. Emerald Publishing Limited, Leeds. https://doi.org/10.1108/S1877-63612024000033A003

Srinivasan, A., & Seshadri, S. (2020). The effect of information technology on corporate financial performance: Evidence from India. International Journal of Business and Management, 15(2), 75-90. https://doi.org/10.5539/ijbm.v15n2p75

Thottoli, M. M. (2024). Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices. Accounting Research Journal, 37(2), 134-150. https://doi.org/10.1108/ARJ-09-2023-0269

Walters, E. (2024). Eddison Walters Self-Employment Tax Modernization Reform Entrepreneurship Revitalization Negative Marginal Returns Adjustment Theory: Tax Reform for Forgotten American Workers That Will Increase Tax Revenue in Today’s Technological Driven Economy. European Journal of Accounting Auditing and Finance Research, 12(10), 88-101. https://doi.org/10.37745/ejaafr.2013/vol12n1088101

Yan, Z., Zhang, W., & Huang, R. (2023). The mechanism of blockchain technology influencing management accounting. Proceedings of the 2022 3rd Asia Service Sciences and Software Engineering Conference,

Yoshikuni, A. C., Dwivedi, R., Dultra-de-Lima, R. G., Parisi, C., & Oyadomari, J. C. T. (2023). Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms. Global Journal of Flexible Systems Management, 24(2), 199-218. https://doi.org/10.1007/s40171-022-00334-9

Yousofi, M. (2020). The impact of using big data in accounting systems on improving financial decision-making. Journal of Accounting Information Technology, 9(2), 30-44. https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/1108/710/4064

Yusnita, F., Khairunnisa, I., & Azwari, P. C. (2024). Use of Information Technology, Accounting Information Systems, Internal Control on the Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir. Jurnal Ekonomi Bisnis & Entrepreneurship, 18(1), 121-136. https://doi.org/10.55208/jebe.v18i1.506

Zalsa Bila Maulida Kemal, C., & Tarjo, T. (2024). The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government. Apssai Accounting Review, 4(2), 143-151. https://doi.org/10.26418/apssai.v4i2.103

Zamani, L., & Barzouyan Shirvan, S. (2024). The application of intelligent education in professional and vocational skills in accounting. Fourth National Conference on Educational Technology: "Intelligent Education; Opportunities, Challenges, and Achievements",

Zebua, S., & Widuri, R. (2023). Analysis of Factors Affecting Adoption of Cloud Accounting in Indonesia. Journal of Theoretical and Applied Information Technology, 101(1), 86-105. http://www.jatit.org/volumes/Vol101No1/8Vol101No1.pdf

Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49, 100619. https://doi.org/10.1016/j.accinf.2023.100619

Zhen, X., & Zhen, L. (2024). Accounting Information Systems and Strategic Performance: The Interplay of Digital Technology and Edge Computing Devices. Journal of Grid Computing, 22(1), 5. https://doi.org/10.1007/s10723-023-09720-8

Ziyā'i Bideh, M. (2023). The Role of Information Technology in Accounting and Auditing Systems of Small and Medium-Sized Industrial Companies. 6th National Conference on the Development of New Sciences and Technologies in Management, Accounting, and Computer, Tehran.