Blokzincir Teknolojisinin Muhasebede Kullanımıyla İlgili Algıların Belirlenmesine Yönelik Bir Ölçek Geliştirme Çalışması

Abstract

This study aims to determine the perceptions about the usability of blockchain technology in accounting processes and to develop a scale to determine these perceptions. Security, confidentiality, auditing, customer satisfaction and regulatory requirements are extremely important concepts in accounting business and transactions. It is thought that these concepts will be able to meet the existing expectations in terms of accounting with the use of Blockchain technology. Blockchain technology is currently perceived as a database where mostly crypto coins are recorded. However, it is stated that it will have a significant impact in many areas such as financial services, banking and accounting in the future. The data used in the study were collected from 121 academicians who are experts in accounting in our country, via a questionnaire prepared. Confirmatory factor analysis (CFA) was conducted to evaluate the reliability and validity of the developed scale. CFA results revealed that the scale developed consists of a 5-dimensional structure including "transparency", "low cost", "efficiency and safety", "audit" and "compliance with legislation" and that the proposed structure as a whole is valid and safe.