Presenting a model of resistance to public policies in the transformation plan of the health system

Subject Areas : Financial Economics

mehdi irani ¹ , Babak Gamshidinavid ^{2 *} , Mehrdad Ganbary ³ , Afshin Bagfalaki ⁴

1 - Accounting Department, Faculty of Human Sciences, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
2 - department Economics . Kermanshah Branch .Islamic Azad University . Kermanshah . Iran
3 - department Economics . Kermanshah Branch .Islamic Azad University . Kermanshah . Iran
4 - department Economics . Kermanshah Branch .Islamic Azad University . Kermanshah . Iran

Received: 2023-09-26 Accepted : 2024-08-28 Published : 2025-12-09

Keywords: &quot, Financial Reporting&quot, , &quot, Blockchain Technology&quot, , &quot, Transparency of Financial Procedures&quot, , &quot, Accounting&quot, ,

Abstract :

Blockchain as well as related smart contracts can enable secure storage of accounting data to quickly share relevant information with stakeholders and increase the verifiability of business data. The purpose of this mixed research is to design and validate a model in order to verify the feasibility of using blockchain technology in line with financial reporting with a hybrid approach. In order to extract the main components of using blockchain technology in financial reporting, a semi-structured interview was conducted with 15 expert participants in accounting and auditing who are familiar with the concept and technology of blockchain. The study subjects were selected in the qualitative phase using the purposeful sampling method. In the quantitative part, the statistical population included the accounting experts of the private and public sector of Tehran in the number of 9625 people, who were distributed through stratified random sampling and based on the Morgan table, 450 questionnaires were distributed. In this research, based on the foundation data method, 16 components and 35 concepts were identified and extracted, and then the collected data were surveyed statistically. Based on the obtained results, the measurement model of the present study is a suitable model and all t values are significant. Also, the results show that in order to verify the feasibility of using blockchain technology in financial reporting, it is necessary to pay attention to the transparency of the blockchain-based financial processes and implement them based on the merits, goals and strategy of the financial system policies.