Examining the Impact of Accounting Software on Enhancing the Accuracy and Timeliness of Financial Reports
Keywords:
Accounting software, financial report, scheduling, report accuracy, path analysisAbstract
In the era of information technology transformations, traditional accounting systems have gradually been replaced by modern tools and specialized software designed to enhance the quality, accuracy, and speed of financial data processing. This study aimed to examine the impact of using accounting software on improving the accuracy and timeliness of financial reports. This research was applied in nature and conducted using a descriptive-survey method with a quantitative approach. The statistical population consisted of accountants and financial experts working in private companies in Tehran, selected through simple random sampling. The data collection tool was a researcher-made questionnaire based on theoretical literature and prior research, including demographic items and statements measuring the variables using a Likert scale. The independent variable was the use of accounting software, assessed through three dimensions, while the dependent variables were the accuracy and timeliness of financial reports. The validity and reliability of the instrument were confirmed by expert review and statistical tests. Data were analyzed using SmartPLS 4 software and the structural equation modeling method. Both the measurement and structural models of the study were evaluated. The results indicated that the use of accounting software has a positive and significant effect on the accuracy and timeliness of financial reports. The measurement instrument demonstrated satisfactory reliability and validity. Path coefficients revealed that accounting software directly influences both the accuracy and timeliness of reports. Furthermore, the model showed a good fit, and accounting software explained approximately 22.1% and 15.2% of the variance in accuracy and timeliness, respectively. The use of accounting software plays an effective role in enhancing the quality of financial reporting. This impact is particularly evident in two key aspects: the accuracy of financial information and the scheduling of report preparation and presentation.
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