1
Master's degree student in Accounting, Iranian Electronic Higher Education Institute, Tehran, Iran.
2
Assistant Professor, Finance and Accounting Department, Iranian Electronic Higher Education Institute, Tehran, Iran.
Abstract
Over the past decade, Information Technology (IT) has emerged as a primary transformative driver in management accounting for companies listed on the Iranian stock market. This research aims to provide a comprehensive analysis of the impact of IT on management accounting by examining trends over the last ten years, relevant theoretical models (TAM, COBIT, DeLone & McLean), prevalent software tools, and the challenges and opportunities posed by emerging technologies such as Artificial Intelligence (AI), Machine Learning (ML), and Blockchain, alongside their operational and strategic implications.
The findings indicate that IT has significantly enhanced the quality of financial reporting, increased transparency, optimized cost control, accelerated managerial decision-making, and mitigated risks associated with fraud and errors. However, persistent challenges remain, including cybersecurity risks, the urgent need for workforce training and digital skill development, and existing infrastructure limitations. Finally, the study offers practical recommendations and outlines future research directions to optimize the utilization of IT in management accounting for Iranian listed companies.
Babaei, H. & ravanpak, H. (2026). ""The effect of information technology on management accounting in companies listed on the Iranian Stock Exchange over the past 10 years"". Journal of Accounting and Management Vision, 9(114), 273-286.
MLA
Babaei, H., & ravanpak, H. """The effect of information technology on management accounting in companies listed on the Iranian Stock Exchange over the past 10 years""", Journal of Accounting and Management Vision, 9, 114, 2026, 273-286.
HARVARD
Babaei H., ravanpak H. (2026). '""The effect of information technology on management accounting in companies listed on the Iranian Stock Exchange over the past 10 years""', Journal of Accounting and Management Vision, 9(114), pp. 273-286.
CHICAGO
H. Babaei & H. ravanpak, """The effect of information technology on management accounting in companies listed on the Iranian Stock Exchange over the past 10 years""," Journal of Accounting and Management Vision, 9 114 (2026): 273-286,
VANCOUVER
Babaei H., ravanpak H. ""The effect of information technology on management accounting in companies listed on the Iranian Stock Exchange over the past 10 years"". Journal of Accounting and Management Vision. 2026;9(114):273-286 (In Persian).