Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method

Document Type : Original Article

Authors
Mahtab Tootchi Fatidehi 1
Seyedeh Atefeh Hoseini 2
Farzaneh Mirshahvelayati 3
Ali Mahdizadeh Ashrafi 4
Kamal Jadidi Aval 5
1 Ph.D. student, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.
2 Assistant professor, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh,Iran.
3 Assistant professor, Department of Management ,Institute of Humanities and Social Sciences, Tehran,Iran.
4 Assistant professor, Department of Management, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.
5 Assistant professor, Department of Computer, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.
Abstract
Blockchain technology has been cited as a transformative factor in the auditing profession that leads to increased efficiency and changes in auditing methods and procedures. The purpose of this study was to analyze the dimensions and also to identify the components of each dimension of blockchain technology efficiency in the audit profession. For this purpose, this research has evaluated previous researches with a qualitative approach and meta-synthesis tools. In this study, a total of 189 articles were extracted and reviewed, which after analysis, the desired components of 99 articles were finalized. The findings of this study led to the identification of thirteen dimensions. Finally, using the Shannon quantitative entropy method, based on the content analysis approach, the effect coefficients of the components identified in the finalized research were determined. Findings showed the most important effective indicators of opportunities due to the adoption of global accounting laws, changes in standards, auditing procedures and the impact of company-specific laws, increasing academic expertise, increasing free and special trade zones, cultural globalization, reducing age structure Labor force, expanding the level of women's participation in the workplace, increasing the welfare demand of older people and the importance of leisure and increasing consumer welfare, increasing the use of clean energy and reducing the importance and use of fossil fuels, future capitalism and the application of science And new technologies in business.
Keywords
Blockchain Technology
Auditing Future
Content Analysis
Meta-Synthesis and Shannon entropy
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