Meybod University Strategic Management Accounting 3092-6890 1 1 2025 03 19 Blockchain technology model in the management accounting unit of manufacturing companies Blockchain technology model in the management accounting unit of manufacturing companies 107 138 218320 10.22034/smajournal.2025.513561.1004 FA Fereshteh Namifard Tehran PhD accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran. 0009-0001-9633-8836 Journal Article 2025 02 19 In the present study, the blockchain technology model in the management accounting unit of manufacturing companies was discussed. The research method is qualitative and quantitative, and the research information was collected by means of a questionnaire. The statistical population of the study includes all accountants who are members of the Iranian Society of Certified Public Accountants and auditors of the Auditing Organization who have knowledge and study in the field of blockchain. Using the Cochran sampling formula and simple random sampling method, 385 people were selected as a statistical sample. The research findings showed that 3 categories emerged as the central categories, which include: technology, political factors, and legal factors. The other categories were placed in five categories for presentation in the visual model: causal conditions (4 categories), context or background (2 categories), intervening conditions (3 categories), strategies (3 categories), and consequences (5 categories). Next, based on the indicators, components, concepts, and categories of the proposed model, a 129-question questionnaire was developed, and based on the collected data, the relationships of the proposed model were examined, and ultimately the results showed the significance of the relationships and components of the proposed model. In the present study, the blockchain technology model in the management accounting unit of manufacturing companies was discussed. The research method is qualitative and quantitative, and the research information was collected by means of a questionnaire. The statistical population of the study includes all accountants who are members of the Iranian Society of Certified Public Accountants and auditors of the Auditing Organization who have knowledge and study in the field of blockchain. Using the Cochran sampling formula and simple random sampling method, 385 people were selected as a statistical sample. The research findings showed that 3 categories emerged as the central categories, which include: technology, political factors, and legal factors. The other categories were placed in five categories for presentation in the visual model: causal conditions (4 categories), context or background (2 categories), intervening conditions (3 categories), strategies (3 categories), and consequences (5 categories). Next, based on the indicators, components, concepts, and categories of the proposed model, a 129-question questionnaire was developed, and based on the collected data, the relationships of the proposed model were examined, and ultimately the results showed the significance of the relationships and components of the proposed model. https://www.smajournal.ir/article_218320_6de827ed0b6c29980a6284180a52ab49.pdf