Future Research of Capital Market Influenced by The Accounting of Digital Assets: Matrix Scenario
Future Research of Capital Market Influenced by The Accounting of Digital Assets: Matrix Scenario
Subject Areas : Financial Knowledge of Securities Analysis
Tayebeh Gharibi
1
,
Naamat Rostami Mazooee
2
*
,
Azar Moslemi
3
,
Masood Tahheri Nia
4
1 - PhD student, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
2 - Assistant Professor, Department of Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran(Corresponding Author)
3 - Assistant Professor, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
4 - Assistant Professor, Department of Accounting, Lorestan University, Khorram Abad, Iran
Keywords: Accounting of Digital Assets, Fuzzy DEMATEL, Scenario Planning,
Abstract :
The purpose of this research is Future research on the capital market influenced by the accounting of digital assets by matrix scenario. This study is considered applied in terms of the type of result and from the point of view of the goal, it is placed in the hands of exploratory studies that have been carried out using quantitative and qualitative models. The present study does not follow one type of research method but uses a separate method to answer the formulated questions according to each department. Therefore, based on the nature of the collection, this study can be classified as mixed-method research. The statistical population in the qualitative section includes 14 academic experts and accounting professors with professional experience in the field of accounting and financial reporting and in the quantitative part, 22 people from financial managers and accounting heads of capital market companies participated in this study. The result of this study in the qualitative part of the existence of 4 categories; 5 components and 25 themes were mentioned as drivers of digital asset accounting implementation, which were confirmed based on Delphi analysis. Then, by choosing 2 of the 5 identified axes as the basis of scenario creation, 9 identified drivers were investigated as sub-factors of scenario creation.