The aim of this study is to investigate the role and impact of information technology (IT) on improving accounting and management processes in Iranian organizations and companies. Given the increasing expansion of information systems and the need for accurate and rapid decision-making, the use of modern information technologies in financial and accounting systems has become more necessary than ever. The present study, using a descriptive-analytical approach and survey method, collected data from 200 samples through a 5-point Likert questionnaire and analyzed them using multiple regression models.
In this study, three main hypotheses were examined: the impact of information technology on the quality of financial reports, on the speed and efficiency of preparing financial statements, and on increasing transparency and reducing financial corruption.The results of statistical analyses indicate that information technology has a positive and significant impact on all of the aforementioned dimensions. The findings showed that the use of automated accounting systems and ERP software has increased the accuracy, speed, and transparency of financial reports and has also improved the decision-making process of managers.
In addition, digital transformation has enabled real-time financial analysis and has also brought concerns about cybersecurity. Research shows that emerging technologies such as machine learning and blockchain can help improve financial integrity and reduce the risk of fraud.
However, challenges such as privacy and the need for appropriate technical infrastructure are also emerging.Finally, this paper emphasizes the importance of investing in information technology and training employees to effectively utilize these technologies. The optimal use of information technology can not only lead to improved organizational efficiency, but also help increase stakeholder trust and improve managerial decision-making. This research is presented as a practical guide for organizations to implement and improve modern accounting systems