بررسی امکان سنجی فن آوری بلاک چین در حوزه حسابداری و گزارشگری مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار،گرو ه حسابداری،دانشگا ه پیام نور،تهران،ایران

2 استادیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.

چکیده

به منظور دستیابی به درک بیشتر کاربردها و اثرات زنجیره بلوکی در حسابداری و گزارشگری مالی، مطالعه حاضر با استفاده از روش تحلیل محتوای کیفی به بررسی مسئله پذیرش فن آوری زنجیره بلوکی با تأکید بر ابزار انتقال اطلاعات حسابداری، کیفیت گزارشگری مالی و فرایند تصمیم گیری استفاده کنندگان مالی، پرداخته است. در این راستا مروری نظام‎مند از ادبیات حوزه مذکور در پایگاه اطلاعاتی وب آو ساینس از ابتدا تا سال 2020 انجام شده است. پس ازتحلیل محتوای کیفی با اتخاذ یک روش کیفی و تحلیل محتوای 11 مصاحبه نیمه ساختار یافته ، مفاهیم نظری اولیه اصلاح و عوامل موثر بر امکان سنجی و پیاده سازی این فن آوری شناسایی شده است . در نهایت با جمع آوری و تحلیل 35 پرسش نامه به روش دلفی فازی دیدگاه خبرگان در مورد عوامل موثر بر بکارگیری و پیاده سازی این فن آوری ارزیابی شده است. نتایج پژوهش حاضر نشان می دهد عامل اصلی امکان سنجی و پیاده سازی فن آوری نوین بلاک چین،سودمندی ادراک شده در نتیجه تاثیر مثبت بر امکان بگارگیری فن آوری بلاک چین در برنامه ریزی سازمان های دولتی در ایران، دارای نقش و وظایف جدید در حوزه کاری خود می شوند.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the feasibility of blockchain technology in the field of accounting and financial reporting

نویسندگان [English]

  • masoud bakhtiari 1
  • seyyed abbas borhani 2
1 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
2 Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
چکیده [English]

In order to gain a greater understanding of the applications and effects of block chain in accounting and financial reporting, this study uses qualitative content analysis to investigate the issue of block chain technology acceptance with an emphasis on accounting information transfer tools, the quality of financial reporting and the decision-making process of use. The financiers have paid. In this regard, a systematic review of the literature in the mentioned field has been conducted in the Web of Science database from the beginning to 2020. After analyzing the qualitative content by adopting a qualitative method and analyzing the content of 11 semi-structured interviews, the basic theoretical concepts of modification and the factors affecting the feasibility and implementation of this technology have been identified. Finally, by collecting and analyzing 35 questionnaires using the fuzzy Delphi method, the opinions of experts on the factors affecting the use and implementation of this technology have been evaluated. The results of the current research show that the main factor of the feasibility and implementation of the new blockchain technology is the perceived usefulness as a result of the positive impact on the possibility of adopting the blockchain technology in the planning of government organizations in Iran, with new roles and tasks in the field of work. They become themselves.

کلیدواژه‌ها [English]

  • Organizational Acceptance
  • Innovation Theory
  • Advantages of Blockchain Technology

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