The Impact of Information Technology on the Development of Management Accounting (Case Study: Tehran Stock Exchange)

The impact of information technology on the development of management accounting is extensive and significant. These technologies enable managers to quickly and accurately access the information needed for strategic and operational decision-making. Furthermore, modern technologies such as artificial intelligence and data analytics assist in transforming large volumes of data into useful and efficient information. The aim of this research is to investigate the impact of information technology on the development of management accounting (Case Study: Tehran Stock Exchange). The research method is applied and descriptive-analytical, and the statistical population consists of ۸۲۰ employees of Tehran Stock Exchange companies. Based on Cochran's formula standards, a sample of ۲۶۲ individuals was selected through random sampling. The tool used was standard questionnaires, and for statistical analysis, we used SPSS۲۴ software, which revealed that the data had a normal distribution. The results of regression analysis indicated the impact of information technology on four components of management accounting development, including Financial Planning (p<۰.۰۵, t-value>۱.۹۶), Performance Evaluation (p<۰.۰۵, t-value>۱.۹۶), Decision Making (p<۰.۰۵, t-value>۱.۹۶), and Internal Control..

Keywords:

Information Technology , Management Accounting , Stock Exchange