Investigating automated accounting and auditing in the Blockchain platform with a fuzzy Delphi approach

Payam Noori Doabi; Fereydon Rahnamay Roodposhti; Hamidreza Kordlouie; Hashem Nikoomaram; Ghodratollah Talebnia

doi:10.22105/imos.2024.445479.1333

مدیریت نوآوری و راهبردهای عملیاتی (Feb 2025)

Investigating automated accounting and auditing in the Blockchain platform with a fuzzy Delphi approach

Payam Noori Doabi,
Fereydon Rahnamay Roodposhti,
Hamidreza Kordlouie,
Hashem Nikoomaram,
Ghodratollah Talebnia

Affiliations

Payam Noori Doabi: Accounting PhD student, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Fereydon Rahnamay Roodposhti: Professor, Department of Finance and Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Hamidreza Kordlouie: Associate Professor, Department of Finance and Accounting, Faculty of Management and Economics, Islamshar Branch, Islamic Azad University, Tehran, Iran.
Hashem Nikoomaram: Professor, Department of Finance and Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Ghodratollah Talebnia: Associate Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.

DOI: https://doi.org/10.22105/imos.2024.445479.1333
Journal volume & issue: Vol. 4, no. 4
pp. 418 – 437

Abstract

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Purpose: With the aim of understanding and analyzing the current situation and 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. The opinions of 35 international experts in 1402 were collected by purposeful sampling and snowballing. A semi-structured online questionnaire has been collected and analyzed using the fuzzy Delphi method.Findings: The results of this study show 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 to the blockchain platform all add to the importance and necessity of doing research.

Published in مدیریت نوآوری و راهبردهای عملیاتی

ISSN: 2783-1345 (Print); 2717-4581 (Online)
Publisher: Ayandegan Institute of Higher Education, Tonekabon,
Country of publisher: Iran, Islamic Republic of
LCC subjects: Social Sciences: Commerce; Science: Mathematics; Social Sciences: Economic theory. Demography
Website: http://www.journal-imos.ir/?lang=en

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