Examining the Factors Affecting the Integration of Computational Technologies in Financial Reporting

Abstract

This study aims to examine the factors influencing the integration of computational technologies in financial reporting. This research employed a qualitative methodology using semi-structured interviews. The sample consisted of 25 financial managers and experts in financial reporting from companies based in Tehran, selected through purposive sampling. Data collection continued until theoretical saturation was achieved, and qualitative content analysis was conducted using NVivo software. The results identified three main categories of factors influencing the integration of computational technologies in financial reporting: organizational factors, technical and technological factors, and environmental and external factors. Among the organizational factors, corporate culture, technological infrastructure, and employee skill levels played a crucial role. In the technical and technological dimension, system integration, data security, and information quality were identified as key components. Environmental factors included regulatory requirements, competitive pressure, and stakeholder expectations, all of which influenced organizations' decisions to adopt new technologies. The findings indicate that the successful integration of computational technologies in financial reporting requires a multidimensional interaction between organizational, technical, and environmental factors. Organizations should focus on improving technological infrastructure, enhancing employee skills, and strengthening data security to facilitate this process. Additionally, aligning with regulatory requirements and embracing technological advancements can lead to increased financial transparency and improved financial reporting quality.