{"title":"区块链对会计的影响","authors":"Mahdi Salehi, Reza Khodabandeh Oghaz","doi":"10.1108/jfm-08-2023-0091","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":46544,"journal":{"name":"Journal of Facilities Management","volume":"15 1","pages":""},"PeriodicalIF":2.2000,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The effect of blockchain on accounting\",\"authors\":\"Mahdi Salehi, Reza Khodabandeh Oghaz\",\"doi\":\"10.1108/jfm-08-2023-0091\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>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.</p><!--/ Abstract__block -->\",\"PeriodicalId\":46544,\"journal\":{\"name\":\"Journal of Facilities Management\",\"volume\":\"15 1\",\"pages\":\"\"},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2024-07-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Facilities Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jfm-08-2023-0091\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Facilities Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jfm-08-2023-0091","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"MANAGEMENT","Score":null,"Total":0}
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.
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.
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