Accounting Information System Based on Blockchain Architecture: Model Designing

Subject Areas : Journal of Capital Market Analysis

mohsen gharsi ¹ , Ali Jafari ² , asgar pakmaram ³ , nader rezaei ⁴

1 - Ph.D. Student, Department of Accounting, Bonab Department, Islamic Azad University, Bonab, Iran.
2 - Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
3 - Associate Professor, Department of Accounting, Bonab University, Bonab, Iran
4 - Associate Professor, Department of Accounting, Bonab University, Bonab, Iran

Received: 2023-06-04 Accepted : 2024-07-16 Published : 2024-08-08

Keywords: Blockchain, Accounting Information System, Accounting Industry,

Abstract :

Reducing the costs of maintenance and compliance and providing assurance about the ownership of assets is one of the achievements of blockchain technology in the accounting industry. The convergence of accounting and blockchain can create a new and intelligent accounting information system. Therefore, the purpose of the research is to design an accounting information system model based on blockchain architecture using a qualitative method and theme analysis using semi-structured interviews with experts in the field of information technology and accounting including 19 people and reviewing related researches. The present composition and pattern was designed. Based on this, by analyzing the content of the interviews and researches using 2020 MaxQda software, the relevant dimensions and codes were extracted and the importance and priority of each was determined using Shannon's entropy technique. Based on this, 3 categories, 40 concepts and 126 codes were extracted.Codes for guaranteeing commitments, improving security operation center measures and permanent access have the highest coefficients of importance in causal factors, conflict with existing platforms, scalability and lack of talent treasury in the field of interfering factors, improving data security, record security and Digital identity management was introduced in the results section with the highest coefficient of importance. Since a comprehensive model for the accounting information system based on blockchain architecture has not been presented so far, this research can be useful in the direction of emerging challenges, profitability and improving productivity in audit institutions