نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران.
2 استاد، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران.
3 استادیار، گروه بازرگانی و حسابداری، کالج مسقط، مسقط، عمان.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Several corporate, environmental and economic factors can have different effects on the financial reporting of companies at different times. One of the most important factors is the technology and reporting method used. Due to its features such as security and speed, blockchain technology can become the main choice of companies for event recording and financial reporting in the near future. The purpose of this research is to investigate the effects of opportunities and threats of using blockchain on financial reporting. The direction of the current research is developmental and applied. In the first stage of data collection, the variables involved in the research topic were extracted by studying the research literature and the extracted factors were confirmed by interviewing financial managers and experts. In the second stage, it includes a survey of the statistical population using a questionnaire. The studied population included financial managers and the data were analyzed using the structural equation modeling method. The results of the research show that all the indicators of opportunities to use blockchain have a positive and significant effect on financial reporting opportunities. Also, all indicators of the threats of using blockchain have a positive and significant effect on the threats of financial reporting.
کلیدواژه‌ها [English]
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