International Journal of Financial Technology Perspective

International Journal of Financial Technology Perspective

Foresight of post-digital accounting and auditing interaction with other sciences, the position of psychology and behavioral sciences in between

Author
Assistant Professor, Department of Accounting, Islamic Azad University, Ilam branch , Iran
Abstract
Foresight is not a prediction or prediction of the future, but the acquisition of a vision of the future to illuminate the dark, risky, ups and downs of the path we have named the future. In other words, futures studies is a set of efforts to analyze resources and patterns in order to visualize and plan for potential futures. Futurism reveals how the reality of "tomorrow" is born from the changes of "today"
Foresight in accounting and improving the development and application of accounting and auditing standards with the advancement of knowledge, the combination of various sciences has enabled human beings to use knowledge and science to design the path of future life. The human psyche is a source of energy that Motivation, enthusiasm, progress and honors arise from it and enable people to accomplish valuable work. Behavior of the individual Approaching the science of psychology and its theories with accounting and auditing in the digital age to practical methods of accounting in the field of practice helps to meet and meet the new needs of users and decision makers in the economic and business environment. Modern industrial societies will enter a new phase of development in the future and into a new society; Will become ‘post-industrial society’. The transition to a post-industrial society is no longer essentially based on industrialism, but in fact represents a stage of development that goes far beyond the industrial age. In this article, with the help of interdisciplinary studies in accounting and auditing with psychology, we intend to look at the future of the post-digital era in these two areas.
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