راحله نظریان

In recent years, the rapid advancement of technology has significantly reduced information distortions and eased restrictions on accessing information. Accounting is one of the fields most influenced by these changes. Emerging technologies, such as artificial intelligence, blockchain, and cloud computing, have improved data quality and increased the speed of access to information. Therefore, identifying these technologies and evaluating their efficiency has become essential for survival in the current information age. This research aims to identify the effective dimensions of these new technologies on the accounting profession to enhance its capabilities and increase efficiency in real-time decision-making.

This research is qualitative, applied in its objectives, descriptive in methodology, and employs a survey approach. By adopting a systematic approach and considering the study's exploratory nature, this research aims to identify and analyze the significant effects of new technologies on the accounting profession. It also highlights the necessity of systematically and methodically analyzing the effective dimensions of these technologies and integrating the findings of previous studies that have addressed this subject. The qualitative meta-synthesis method of Sandelowski and Barroso, consisting of seven stages, was utilized to achieve this objective. The sample included 40 articles selected from the research period spanning March 2019 to October 2020. After extracting the effective dimensions of these new technologies using the meta-synthesis method, the impact coefficient of each dimension was determined through the Shannon Entropy method based on a content analysis approach. Finally, the categorized components were ranked using the SWARA method.

The findings of this study indicate that the effective dimensions of new technologies on the accounting profession are categorized into 64 components across 12 categories. After processing the data using the meta-synthesis analysis and Shannon Entropy, it was determined that factors such as increased accuracy, improved comprehensiveness and precision of reporting, reduction of redundancy, and accurate data analysis are of greater importance among the identified components. Conversely, environmental impacts, including air pollution, reduced energy consumption, and decreased greenhouse gas emissions, are of the least importance. Based on the SWARA method, time and cost management ranked highest among the categories.

According to the research findings, emerging technologies have significantly increased the efficiency and improved the quality of accounting processes. These technologies have transformed accountants from data entry operators into analysts and, by simplifying tasks, have led to greater employee productivity. Furthermore, by providing immutable, secure, and reliable data, they help reduce fraud and manipulation while improving the quality of financial reporting. This, in turn, enhances management’s perspective and supports more informed decision-making. This research offers a fresh perspective enabling accountants and organizational managers to take more strategic and informed steps toward the development and sustainability of their organizations.

Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.

The purpose of this study is to investigate the effect of debt overdraft on risk-taking. The present study is applied in terms of purpose and correlation in terms of descriptive method. The number of screened statistical population includes 167 companies listed on the stock exchange. The data required for this research is generally obtained from the website of the Tehran Stock Exchange Technology Management Company, the financial statements of companies on the Kedal website. Multivariate regression analysis using Eviews software was used to analyze the data. The results showed that debt excess has a negative and significant effect on investment decisions (risk-taking) of companies listed on the Tehran Stock Exchange.

Disclosing environmental information by the companies is considered a way of transferring information related to environmental operation and itchr('39')s concerning affect on beneficiary parties, which recognizing the motives and their impacting factors is considered a vital affair because of the significant role of this type of reporting in proper and wise decision making. Thus, taking into account the significance of environmental reporting and the necessity of integration, the findings of researches that address the factors that impact this type of reporting and in order to systematically analyze mentioned factors and motives, meta-synthesis qualitative approach which consists of Sandlowski and Barsochr('39')s seven levels, was employed. Therefore the purpose of this inquiry is to recognize factors impacting environmental reporting with the aim of invigoration and improvement of this type of reporting as one of the imperative tools of countering to beneficiary parties. For this purpose a number of 39 related articles for Farsi sources through the span of 1380 to 1400 S.H and for the English sources through 2000 to 2020 A.D were put to analysis in the meta-synthesis section. As for the purpose, this study is operational. By employing the Shannon entropy method, the determination of the recognized factors impact coefficient was addressed on the basis of content analysis approach. The findings suggest that environmental reporting motives are classified in 8 categories and 69 components. Among the recognized components, items such as company size, standards, rules and regulations and also the existence of an audit committee and pressures of competition are rather more significant components than others. This study provides a new viewpoint in environmental reporting motives analysis to the subscribers of the inquiry results and improves beneficiary partieschr('39') awareness regarding the recognition of motives and impacting factors on such reporting, by a plenary analysis of factors impacting environmental reporting.