الگوی فناوری بلاکچین در واحد حسابداری مدیریت شرکت های تولیدی

نوع مقاله : پژوهشی

نویسنده
دکتری حسابداری، واحد اسلامشهر، دانشگاه آزاد اسلامی،اسلامشهر، ایران.
چکیده
در مطالعه حاضر به الگوی فناوری بلاکچین در واحد حسابداری مدیریت شرکت های تولیدی» پرداخته شده است. روش تحقیق به صورت کیفی و کمی می باشد و اطلاعات تحقیق به وسیله پرسشنامه جمع آوری شد. جامعه آماری تحقیق شامل کلیه حسابداران عضو جامعه حسابداران رسمی کشور و حسابرسان سازمان حسابرسی که در حوزه بلاکچین آگاهی و مطالعه داشته اند، می‌باشد که با استفاده از فرمول نمونه گیری کوکران و روش نمونه گیری تصادفی ساده تعداد 385 نفر به عنوان نمونه آماری برگزیده شدند. یافته های تحقیق نشان داد که، 3 مقوله به عنوان مقولۀ محوری ظاهر شدند که شامل: تکنولوژی، عوامل سیاسی، عوامل قانونی می باشند. سایر مقوله ها برای ارائه در مدل تصویری در پنج دستۀ شرایط علّی(4 مقوله)، بستر یا زمینه(2 مقوله)، شرایط مداخله گر (3 مقوله)، راهبردها(3 مقوله)، پیامدها (5 مقوله) قرار گرفتند. در ادامه بر اساس شاخص ها، مولفه ها، مفاهیم و مقوله های مدل پیشنهادی، پرسشنامه ای 129 سوالی تدوین گردید و بر مبنای داده های گردآوری شده روابط مدل پیشنهادی ارائه شده مورد بررسی قرار گرفته که در نهایت نتایج نشان از معناداری روابط و اجزای مدل ارائه شده داشت.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Blockchain technology model in the management accounting unit of manufacturing companies

نویسنده English

fereshteh Namifard Tehran
PhD accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
چکیده English

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.

کلیدواژه‌ها English

Blockchain Technology
Management Accounting Unit
Manufacturing Companies
Management Accountants
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