Document Type : original-application paper
Authors
- Payam Noori Doabi 1
- Fraydoon Rahnamay Roodposhti 2
- Hamidreza Kordlouie 3
- Hamshem Nikoomaram 4
- Ghodratolah Taleb Nia 5
1 PhD student in Accounting, Science and Research Branch, Islamic Azad University
2 Professor of Accounting Department, Science and Research Branch, Islamic Azad University, Tehran
3 Associate Professor of Accounting and management Department, Ealamshar Branch, Islamic Azad University
4 Professor of Finance & Accounting, Science and Research Branch, Islamic Azad Universit
5 Associate Professor, Department of Accounting, Science and Research Branch, Islamic Azad University
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 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.
Keywords
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