Financial Functions of AI Tokenization in Future Cloud Accounting Development: Expansion of Two-Dimensional Fuzzy Functions (FIS2)

Subject Areas : Financial Knowledge of Securities Analysis

Ghazaleh Taheri ¹ , Javad Babaei Khalili ² , Mohammadreza Abdoli ³ , مرجان شاه علی ⁴ , javad ramezani ⁵

1 - Department of Accounting, Islamic Azad University, Sari, Iran
2 - Department of Accounting, BG.C., Islamic Azad University, Bandargaz, Iran(corresponding author)
3 - Department of Accounting, Islamic Azad University, Shahrood, Iran
4 - Department of Accounting, Islamic Azad University, Mashhad, Iran
5 - Department of Accounting, Islamic Azad University, Noor, Iran

Received: 2025-05-19 Accepted : 2025-06-29 Published : 2025-12-06

Keywords: Tokenization, Cloud Accounting, Artificial Intelligence, Type-2 Fuzzy Set (FIS2),

Abstract :

 Therefore, this study, understanding this issue, seeks to provide a framework for the financial functions of AI tokenization in the development of cloud accounting in the future based on the evaluation mechanism of two-dimensional fuzzy function expansion (type-2 fuzzy set). This study is a mixed methodology that combines two qualitative parts (thematic analysis and Delphi analysis) with a quantitative part (two-dimensional fuzzy functions). It attempts to firstly identify thematic aspects of the financial functions of AI tokenization in the development of cloud accounting in the future, and The secondly, to explain the central dimensions emerging from the qualitative phase of the study in the form of a thematic framework, in the context of the study through the two-dimensional fuzzy process (FIS₂). The statistical population of the present study is comprised of accounting experts and scholars in the qualitative phase and financial managers with experience in capital market companies in the quantitative phase. The results of the qualitative phase of the study, based on 14 interviews with experts, indicate the identification of 287 open codes, 29 basic themes, 6 organizing themes, and three overarching themes. On the other hand, in the quantitative phase of the study, it was also determined that the component of the effectiveness of security mechanisms "" is the most central area of ​​cloud accounting evolution under the influence of the speed of changes in artificial intelligence, which can help increase the flow of information in the capital market based on cloud computing. 

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