Payam Noori Doabi; Fraydoon Rahnamay Roodposhti; Hamidreza Kordlouie; Hamshem Nikoomaram; Ghodratolah Taleb Nia
Articles in Press, Accepted Manuscript, Available Online from 05 March 2024
Abstract
Purpose- With the aim of understanding and analyzing the current situation, identifying strategic factors of development, performance and future changes, this research has investigated the features, capabilities and factors of the blockchain platform and determined the probability of occurrence and its ...
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Purpose- With the aim of understanding and analyzing the current situation, identifying strategic factors of development, performance and future changes, this research has investigated the features, capabilities and factors of the blockchain platform and determined the probability of occurrence and its impact on accounting and auditing as an automatic information system.
Methodology- This research is interdisciplinary and is based on an event approach in technology-oriented futurology, which is structured with a new point of view arising from theoretical foundations and effective and affected components, and the opinion of 35 international experts in 1402 was collected by purposeful sampling and snowball method. A semi-structured online questionnaire has been collected and analyzed using the fuzzy Delphi method.
Findings- The results of this study show that automated accounting and auditing in the blockchain platform. Automated as an evolution in the field of accounting and auditing, due to the dissatisfaction caused by financial scandals, frauds, bankruptcies and past failures; The situation and problems in professions, industries and businesses; Volume, type and impact of existing laws, regulations and standards; social and political pressures according to the existing situation; The wishes, expectations, needs and requirements of customers, and the ever-increasing technological developments and capabilities of the blockchain platform as an undeniable and very important necessity for which the necessary conditions are ready. On the other hand, the accounting and auditing profession is also very susceptible to automatic and ready to accept it.
Originality/Value- The subject under investigation is one of the new topics in future research and foresight. The features, changes and facilities that automated accounting and auditing bring in the platform of blockchain, all add to the importance and necessity of doing research.
Seyyed Jalaladdin Hosseini Dehshiri; Mojtaba Aghaei
Volume 2, Issue 3 , December 2021, , Pages 229-243
Abstract
Purpose: A company seeks to manage and reduce risk in its supply chain because of the complexity of today's business environment associated with high levels of uncertainty and risk. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. Various capabilities must ...
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Purpose: A company seeks to manage and reduce risk in its supply chain because of the complexity of today's business environment associated with high levels of uncertainty and risk. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. Various capabilities must be considered to improve the supply chain's resilience. One of the most critical capabilities is technological capabilities. Companies that do not have sufficient maturity in technological capabilities cannot simultaneously implement several risk management methods. On the other hand, many technological capabilities are related and can interact with different abilities. Therefore, in this paper, to reduce risk and consequently increase the resilience of the supply chain, these indicators were prioritized after identifying indicators of technological capabilities. Therefore, in this paper, to reduce risk and consequently increase the resilience of the supply chain, these indicators were prioritized after identifying indicators of technological capabilities.Methodology: At first, with the review conducted research in the field of supply chain resiliency, Indicators related to technological capabilities to increase supply chain resiliency were investigated, and a list of identified criteria was placed at the disposal of company experts. Then, these criteria, after being examined in the case study and according to the experts using the Fuzzy Delphi method, were modified and finalized—the next step weighted relevant indicators based on the SWARA method.Findings: Criteria of technological collaboration, supply chain agility, and flexibility of supply, respectively, were recognized as the most critical indicators.Originality/Value: With the development of information technology and the need for supply chain resilience, identifying technological capabilities and their impact on resilience is essential to reduce supply chain risk. In this paper, while identifying technological capabilities to increase supply chain resilience, these capabilities are prioritized. Also, the combined use of fuzzy Delphi methods to confirm the indicators and the SWARA method has led to the stability of the results.
