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نقش متاورس بر آینده حسابرسی | ||
مطالعات حسابرسی مطهر | ||
مقاله 6، دوره 2، شماره 2 - شماره پیاپی 4، شهریور 1403، صفحه 149-183 اصل مقاله (693.22 K) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
مهدی فیل سرائی* 1؛ حامد عمرانی2 | ||
1گروه حسابداری، موسسه آموزش عالی حکیم طوس، مشهد، ایران. | ||
2گروه حسابداری، دانشگاه خوارزمی، تهران، ایران. | ||
تاریخ دریافت: 26 آبان 1402، تاریخ بازنگری: 17 خرداد 1403، تاریخ پذیرش: 18 مهر 1403 | ||
چکیده | ||
متاورس یک تکرار فرضی آینده از اینترنت است که از محیطهای مجازیسازی سهبعدی آنلاین غیرمتمرکز و طولانی مدت پشتیبانی میکند، پیوندهای بین دنیای مالی، مجازی و فیزیکی بیش از پیش به هم متصل شدهاند. این شبکهای از محیطهای مجازی همیشه روشن است که در آن بسیاری از افراد میتوانند با یکدیگر و اشیاء دیجیتالی در حین اجرای نمایشهای مجازی یا آواتارهای خود تعامل داشته باشند. هدف از انجام این تحقیق بررسی تاثیر متاورس بر آینده حسابرسی میباشد. جامعه آماری در این پژوهش کلیه حسابداران رسمی (حسابرسان مستقل) شاغل در سطح شهر مشهد می باشند (که تعداد آنها بنا به گزارش جامعه حسابداران رسمی ایران 1200 نفر میباشد). نمونه آماری با توجه به جدول مورگان تعداد 291 نفر برآورد شده است که به صورت دردسترس نمونهگیری شدهاند. جهت تجزیه و تحلیل دادهها از نرمافزار AMOS استفاده میشود. نتایج پژوهش نشان داد: ماهیت، جایگاه و مصادیق و اوصاف متاورس بر آینده حسابرسی تاثیرگذار است. بنابراین فرضیه اصلی، متاورس بر آینده حسابرسی تاثیرگذار است، تایید میگردد. | ||
عنوان مقاله [English] | ||
The Role of Metaverse on the Future of Auditing | ||
نویسندگان [English] | ||
mahdi filsaraei1؛ hamed Omrani2 | ||
1Department of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran. | ||
2Department of Accounting, Kharazmi University, Tehran, Iran. | ||
چکیده [English] | ||
The metaverse is a hypothetical future iteration of the Internet that supports long-term, decentralized online 3D virtualization environments, the links between the financial, virtual, and physical worlds are ever more interconnected. It is a network of always-on virtual environments where many people can interact with each other and digital objects while acting out virtual representations or avatars of themselves. The purpose of this research is to investigate the impact of Metaverse on the future of auditing. The statistical population in this research is all certified accountants (independent auditors) working in the city of Mashhad, which is an unlimited society (whose number is 1200 according to the report of the Iranian Association of Official Accountants). According to Morgan's table, the statistical sample is estimated to be 291 people who were sampled as available. AMOS software is used for data analysis. The results of the research showed: the nature, position, examples and attributes of metaverse have an impact on the future of auditing. Therefore, the main hypothesis that Metaverse affects the future of auditing is confirmed. | ||
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