The effect of blockchain on accounting

IF 2.2 Q3 MANAGEMENT

Journal of Facilities Management Pub Date : 2024-07-08 DOI:10.1108/jfm-08-2023-0091

Mahdi Salehi, Reza Khodabandeh Oghaz

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Abstract

Purpose

This study aims to examine blockchain's effect on the accounting profession. In other words, this study seeks to answer whether blockchain can affect the accounting profession.

Design/methodology/approach

The statistical population of this study comprises two groups. The first group includes accountants and external auditors working for Iranian audit firms, and the second group consists of accounting professors. Finally, 743 participants are selected as the research sample using the Cochran sample selection method. In this study, partial least square tests are used to examine the effect of the independent variable on dependent variables.

Findings

The results of this study demonstrate that blockchain has a positive and significant effect on the payroll system, risk management and financial systems. Moreover, the results indicate that blockchain does not affect the audit process.

Originality/value

As no research has yet examined the effect of blockchain on the accounting profession in Iran, the results of this study can provide the public with helpful information and add to the relevant literature.

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区块链对会计的影响

目的本研究旨在探讨区块链对会计行业的影响。换句话说，本研究试图回答区块链是否会影响会计行业。设计/方法/途径本研究的统计人群包括两组。第一组包括在伊朗审计公司工作的会计师和外部审计师，第二组由会计教授组成。最后，采用科克伦样本选择法选出 743 名参与者作为研究样本。本研究采用偏最小二乘法检验自变量对因变量的影响。研究结果本研究结果表明，区块链对薪资系统、风险管理和财务系统具有积极而显著的影响。此外，研究结果表明，区块链不会影响审计流程。原创性/价值由于尚未有研究考察区块链对伊朗会计行业的影响，因此本研究的结果可以为公众提供有用的信息，并为相关文献增添新的内容。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Facilities Management MANAGEMENT-

CiteScore

4.30

自引率

15.80%

发文量

期刊介绍： Journal of Facilities Management is a strategic level journal for Heads of Facilities and Corporate Real Estate. Guided by its international and expert Editorial Board, Journal of Facilities Management publishes high-quality, authoritative, and detailed analysis, briefings and case studies on how facilities can and do play a vital part in helping deliver corporate strategy. This quarterly publication features contributions from leading practitioners and thinkers in the field of Facilities Management, from some of the leading companies, government institutions, and universities in the world. The journal features a combination of theoretical and practical articles, complemented by a wide range of case studies and regular features, identifying key implications for senior practitioners in Facilities Management.