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:: Volume 15, Issue 1 (spring 2024) ::
j.health 2024, 15(1): 80-92 Back to browse issues page
Application of Digital Technology in Accrual Accounting to Achieve Sustainable Development
Akbar Kanani , Ali * Bidardel * , Mohammed Niknam
Marand Branch, Islamic Azad University, Marand, Iran
Abstract:   (93 Views)
Background & objectives: In the current era, the integration of digital technology and accrual accounting has become crucial for organizations to achieve sustainable development. This study aims to explore the application of digital technology in the accrual accounting system of Ardabil University of Medical Sciences and its impact on enhancing decision-making, performance evaluation, and overall organizational progress.
Methods: The research methodology employed in this study involves examining digital technology as an independent variable and the advancement of the accrual accounting system as a dependent variable. The dependent variable comprises six key components: planning and decision-making, data and information management, performance evaluation of organizations and employees, information security, financial reporting method, and human resources management.
Results: The findings of the study, based on the Kolmogorov-Smirnov test, indicate that the significant level for all components is greater than the error value of 0.05, suggesting the availability of usable software. The analysis of personal characteristics of the 75 statistical samples reveals that the majority of respondents hold bachelor's degrees or less, with a higher representation in positions other than financial management. Additionally, the number of individuals who have completed in-service training is relatively lower compared to those who have not.
Conclusion: In conclusion, the application of digital technology in accrual accounting is a critical aspect of organizational success and sustainable development. The findings of this study provide valuable insights for universities, health-related institutions, and other organizations seeking to optimize their accounting systems and decision-making processes through the integration of digital technology.
 
Keywords: Accrual Accounting, Digital Technology, University Medical Sciences, Sustainable Development
Full-Text [PDF 316 kb]   (37 Downloads)    
Type of Study: Research | Subject: General
Received: 2024/08/7 | Accepted: 2024/07/31 | Published: 2024/07/31
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Kanani A, Bidardel A *, Niknam M. Application of Digital Technology in Accrual Accounting to Achieve Sustainable Development. j.health 2024; 15 (1) :80-92
URL: http://healthjournal.arums.ac.ir/article-1-2881-en.html
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Volume 15, Issue 1 (spring 2024) Back to browse issues page
مجله سلامت و بهداشت Journal of Health
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