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The relationship between block chain technology and the qualitative characteristics of accounting information with the mediating role of internal controls, auditing and management accounting techniques
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Nahid Mehdizadeh   , Zahra Moradi * , Mohammad Mahmoodi |
| damavand azad |
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Abstract: (70 Views) |
Block chain technology will be used as an important tool in accounting in most international companies. Our country will inevitably use this technology in the near future. The purpose of this research is to investigate the effect of using block chain technology on the qualitative characteristics of accounting information in listed companies. 384 questionnaires were distributed among accountants and auditors through Porsa website and also manually. After analyzing the relationship between research variables using structural equations, the findings showed that (1) block chain technology has a significant effect on the qualitative characteristics of accounting information in listed companies. (2) Internal controls play a mediating role on the relationship between block chain technology and the qualitative characteristics of accounting information. (3) Auditing plays a mediating role on the relationship between block chain technology and the qualitative characteristics of accounting information. (4) New management accounting techniques play a mediating role on the relationship between block chain technology and the qualitative characteristics of accounting information. Companies should prepare themselves to use block chain technology in financial reporting. Considering the nascentness of the block chain discussion, this thesis can provide guidance for accountants and auditors in the field of improving the qualitative characteristics of financial information.
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| Keywords: block chain technology, qualitative characteristics of accounting information, internal controls, audit, management accounting techniques |
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Full-Text [PDF 1438 kb]
(34 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/02/1 | Accepted: 2024/08/10 | Published: 2024/11/30
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