استخدام تقنية Blockchain في تعزيز جودة المعلومات المحاسبية (دراسة استطلاعية لعينة من الأكاديميين والمهنيين في الجامعات الحكومية)
Keywords:
تقنية Blockchain، جودة المعلومات المحاسبية، التقارير المالية الرقمية.
Abstract
يهدف البحث الى توضيح ماهية تقنية Blockchain ومجالات تطبيقها المختلفة، وكذلك التعرف على المنظور المحاسبي لهذه التقنية وإمكانية استخدامها في مجال المحاسبة، فضلاً عن توضيح كيفية الاستفادة من تقنية Blockchain في أنظمة المعلومات المحاسبية، وتحديد أهم الآثار المحتملة لاستخدام التقنية في جودة المعلومات المحاسبية. ولتحقيق أهداف البحث، تم اعتماد منهج البراغماتي التي تمزج بين المنهجين الاستقرائي والاستنباطي لمناقشة أساسيات تقنية Blockchain وأهم آثارها المحاسبية من خلال استمارة استبانة المخصصة لأخذ آراء الأكاديميين والمهنيين من الأساتذة العاملين في الجامعات الحكومية العراقية وإقليم كوردستان، بالإضافة إلى أهميتها لفائدة وموثوقية تطوير أنظمة المحاسبة الآلية.
جاء نتائج هذا البحث الى وجود تأثير تقنية Blockchain على جودة المعلومات المحاسبية. وان هذا التأثير جاءت نتيجة التغيرات التي حصلت في مستوى تعزيز جودة المعلومات المحاسبية ناتج عن التغير في مستوى استخدام تقنية Blockchain.
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References
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ALSaqa, Z. H., Hussein, A. I., & Mahmood, S. M. (2019). The impact of blockchain on accounting information systems. Journal of Information Technology Management, 11(3), 62–80. https://doi.org/10.22059/jitm.2019.74301
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Francisco, K., & Swanson, D. (2018). The Supply Chain Has No Clothes : Technology Adoption of Blockchain for Supply Chain Transparency. https://doi.org/10.3390/logistics2010002
Fullana, O., & Ruiz, J. (2020). Accounting Information Systems in the Blockchain Era. SSRN Electronic Journal, 1–15. https://doi.org/10.2139/ssrn.3517142
Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain? Journal of Corporate Accounting and Finance, 31(2), 34–46. https://doi.org/10.1002/jcaf.22424
Gröndahl, N., & Östermark, S. R. (2020). Accounting , Auditing and Blockchain Interviews with Finnish auditors about blockchain.
Guo, Y., & Liang, C. (2016). Blockchain application and outlook in the banking industry. Financial Innovation, 2(1). https://doi.org/10.1186/s40854-016-0034-9
Hambiralovic, M., & Karlsson, R. (2018). Blockchain Accounting in a Triple-Entry System. 1–53. http://lup.lub.lu.se/student-papers/record/8953732
Huy, P. Q., & Phuc, V. K. (2021). Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age. Asian Journal of Law and Economics, 12(1), 73–94. https://doi.org/10.1515/ajle-2020-0052
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Kfoury, B. (2021). The role of blockchain in reducing the cost of financial transactions in the retail industry. CEUR Workshop Proceedings, 2889, 10–22.
Liu, M., Wu, K., & Xu, J. J. (2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain. Current Issues in Auditing, 13(2), A19–A29. https://doi.org/10.2308/ciia-52540
3. Nordgren, A., Weckström, E., Martikainen, M., & Lehner, O. M. (2019). Blockchain in the Fields of Finance and Accounting: a Disruptive Technology or an Overhyped Phenomenon? ACRN Journal of Finance and Risk Perspectives, 8(1), 47–58.
Olsen, C. (2019). A Brief Review on Blockchain Integrated Enterprise Resource Planning (ERP) in Accounting: What, Why and How? Current Research in Enterprises, Systems …. http://www.icesal.org/files/133801279.pdf#page=9
Pimentel, E., & Boulianne, E. (2020). Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*. Accounting Perspectives, 19(4), 325–361. https://doi.org/10.1111/1911-3838.12239
Pugna, I. B., & Duţescu, A. (2020). Blockchain – the accounting perspective. Proceedings of the International Conference on Business Excellence, 14(1), 214–224. https://doi.org/10.2478/picbe-2020-0020
Sarwar, M. I., Iqbal, M. W., Alyas, T., Namoun, A., Alrehaili, A., Tufail, A., & Tabassum, N. (2021). Data Vaults for Blockchain-Empowered Accounting Information Systems. IEEE Access, 9, 117306–117324. https://doi.org/10.1109/ACCESS.2021.3107484
Sayadi, S., Ben Rejeb, S., & Choukair, Z. (2019). Blockchain Challenges and Security Schemes: A Survey. Comnet 2018 - 7th International Conference on Communications and Networking, February. https://doi.org/10.1109/COMNET.2018.8621944
Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286
Sinha, S. (2020). Blockchain—Opportunities and challenges for accounting professionals. Journal of Corporate Accounting & Finance, 31(2), 65–67. https://doi.org/10.1002/jcaf.22430
Supriadi, I. (2020). The Effect of Applying Blockchain to The Accounting and Auditing. Ilomata International Journal of Tax and Accounting, 1(3), 161–169. https://doi.org/10.52728/ijtc.v1i3.101
Tan, B. S., & Low, K. Y. (2019). Blockchain as the Database Engine in the Accounting System. Australian Accounting Review, 29(2), 312–318. https://doi.org/10.1111/auar.12278
Van Gestel, T., & Baesens, B. (2009). Credit Risk Management: Basic Concepts Financial Risk Components, Rating Analysis, Models, Economic and Regulatory Capital. Credit Risk Management: Basic Concepts Financial Risk Components, Rating Analysis, Models, Economic and Regulatory Capital, 9780199545(1), 1–552. https://doi.org/10.1093/acprof:oso/9780199545117.001.0001
Wang, Yingli, Han, J. H., & Beynon-Davies, P. (2019). Understanding blockchain technology for future supply chains: a systematic literature review and research agenda. Supply Chain Management, 24(1), 62–84. https://doi.org/10.1108/SCM-03-2018-0148
Wang, Yunsen. (2017). Designing Privacy-Preserving Blockchain Based Accounting Information Systems. SSRN Electronic Journal, 1–65. https://doi.org/10.2139/ssrn.2978281
Workie, H., & Jain, K. (2017). Distributed ledger technology: Implications of blockchain for the securities industry. Journal of Securities Operations & Custody, 9(4), 347–355.
Xu, J. J. (2016). Are blockchains immune to all malicious attacks ? https://doi.org/10.1186/s40854-016-0046-5
Yu, T., Lin, Z., & Tang, Q. (2018a). Blockchain: Introduction and Application in Financial Accounting. SSRN Electronic Journal, 1–21. https://doi.org/10.2139/ssrn.3258504
Yu, T., Lin, Z., & Tang, Q. (2018b). Blockchain: The Introduction and Its Application in Financial Accounting. Journal of Corporate Accounting & Finance, 29(4), 37–47. https://doi.org/10.1002/jcaf.22365
Zhang, Y., Pourroostaei Ardakani, S., & Han, W. (2021). Smart ledger: The blockchain-based accounting information recording protocol. Journal of Corporate Accounting and Finance, 32(4), 147–157. https://doi.org/10.1002/jcaf.22515
السبيعي, ف. (2019). دراسات استراتيجية: اتجاهات تطبيق تقنية البلوكشين ) Blockchain ( في دول الخليج. مركز البحرين للدراسات الاستراتيجية و الاقليمية, 2(3), 1–40.
الصخوى, ا. و. (2020). تطوير قطاع الإيجار العقاري بما يتماشى مع التحول الرقمي للمملكة العربية السعودية: دراسة مقترحة لتطبيق )Blockchain( تقنية البلوك تشين. مجلة دراسات المعلومات والتكنولوجيا/ جمعية المكتبات المتخصصة فرع الخليج العربي, 5(1), 1–23.
نخال, أ. (2020). أثر المراجعة الخارجية على سلاسل الكتل The Impact of Using Blockchain on The External Audit. المجلة العلمية لجامعة الاسكندرية, 4(2), 85–111.
2. المصادر الإنكليزية:
ALSaqa, Z. H., Hussein, A. I., & Mahmood, S. M. (2019). The impact of blockchain on accounting information systems. Journal of Information Technology Management, 11(3), 62–80. https://doi.org/10.22059/jitm.2019.74301
Atlam, H. F., & Wills, G. B. (2019). Technical aspects of blockchain and IoT. In Advances in Computers (1st ed., Vol. 115, Issue December). Elsevier Inc. https://doi.org/10.1016/bs.adcom.2018.10.006
Bonsón, E., & Bednárová, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725–740. https://doi.org/10.1108/MEDAR-11-2018-0406
Francisco, K., & Swanson, D. (2018). The Supply Chain Has No Clothes : Technology Adoption of Blockchain for Supply Chain Transparency. https://doi.org/10.3390/logistics2010002
Fullana, O., & Ruiz, J. (2020). Accounting Information Systems in the Blockchain Era. SSRN Electronic Journal, 1–15. https://doi.org/10.2139/ssrn.3517142
Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain? Journal of Corporate Accounting and Finance, 31(2), 34–46. https://doi.org/10.1002/jcaf.22424
Gröndahl, N., & Östermark, S. R. (2020). Accounting , Auditing and Blockchain Interviews with Finnish auditors about blockchain.
Guo, Y., & Liang, C. (2016). Blockchain application and outlook in the banking industry. Financial Innovation, 2(1). https://doi.org/10.1186/s40854-016-0034-9
Hambiralovic, M., & Karlsson, R. (2018). Blockchain Accounting in a Triple-Entry System. 1–53. http://lup.lub.lu.se/student-papers/record/8953732
Huy, P. Q., & Phuc, V. K. (2021). Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age. Asian Journal of Law and Economics, 12(1), 73–94. https://doi.org/10.1515/ajle-2020-0052
Inghirami, I. E. (2020a). Accounting Information Systems: The Scope of Blockchain Accounting. Lecture Notes in Information Systems and Organisation, 38, 107–120. https://doi.org/10.1007/978-3-030-47355-6_8
Inghirami, I. E. (2020b). Accounting Information Systems: The Scope of Blockchain Accounting. Lecture Notes in Information Systems and Organisation, 38(April), 107–120. https://doi.org/10.1007/978-3-030-47355-6_8
Kfoury, B. (2021). The role of blockchain in reducing the cost of financial transactions in the retail industry. CEUR Workshop Proceedings, 2889, 10–22.
Liu, M., Wu, K., & Xu, J. J. (2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain. Current Issues in Auditing, 13(2), A19–A29. https://doi.org/10.2308/ciia-52540
3. Nordgren, A., Weckström, E., Martikainen, M., & Lehner, O. M. (2019). Blockchain in the Fields of Finance and Accounting: a Disruptive Technology or an Overhyped Phenomenon? ACRN Journal of Finance and Risk Perspectives, 8(1), 47–58.
Olsen, C. (2019). A Brief Review on Blockchain Integrated Enterprise Resource Planning (ERP) in Accounting: What, Why and How? Current Research in Enterprises, Systems …. http://www.icesal.org/files/133801279.pdf#page=9
Pimentel, E., & Boulianne, E. (2020). Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*. Accounting Perspectives, 19(4), 325–361. https://doi.org/10.1111/1911-3838.12239
Pugna, I. B., & Duţescu, A. (2020). Blockchain – the accounting perspective. Proceedings of the International Conference on Business Excellence, 14(1), 214–224. https://doi.org/10.2478/picbe-2020-0020
Sarwar, M. I., Iqbal, M. W., Alyas, T., Namoun, A., Alrehaili, A., Tufail, A., & Tabassum, N. (2021). Data Vaults for Blockchain-Empowered Accounting Information Systems. IEEE Access, 9, 117306–117324. https://doi.org/10.1109/ACCESS.2021.3107484
Sayadi, S., Ben Rejeb, S., & Choukair, Z. (2019). Blockchain Challenges and Security Schemes: A Survey. Comnet 2018 - 7th International Conference on Communications and Networking, February. https://doi.org/10.1109/COMNET.2018.8621944
Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286
Sinha, S. (2020). Blockchain—Opportunities and challenges for accounting professionals. Journal of Corporate Accounting & Finance, 31(2), 65–67. https://doi.org/10.1002/jcaf.22430
Supriadi, I. (2020). The Effect of Applying Blockchain to The Accounting and Auditing. Ilomata International Journal of Tax and Accounting, 1(3), 161–169. https://doi.org/10.52728/ijtc.v1i3.101
Tan, B. S., & Low, K. Y. (2019). Blockchain as the Database Engine in the Accounting System. Australian Accounting Review, 29(2), 312–318. https://doi.org/10.1111/auar.12278
Van Gestel, T., & Baesens, B. (2009). Credit Risk Management: Basic Concepts Financial Risk Components, Rating Analysis, Models, Economic and Regulatory Capital. Credit Risk Management: Basic Concepts Financial Risk Components, Rating Analysis, Models, Economic and Regulatory Capital, 9780199545(1), 1–552. https://doi.org/10.1093/acprof:oso/9780199545117.001.0001
Wang, Yingli, Han, J. H., & Beynon-Davies, P. (2019). Understanding blockchain technology for future supply chains: a systematic literature review and research agenda. Supply Chain Management, 24(1), 62–84. https://doi.org/10.1108/SCM-03-2018-0148
Wang, Yunsen. (2017). Designing Privacy-Preserving Blockchain Based Accounting Information Systems. SSRN Electronic Journal, 1–65. https://doi.org/10.2139/ssrn.2978281
Workie, H., & Jain, K. (2017). Distributed ledger technology: Implications of blockchain for the securities industry. Journal of Securities Operations & Custody, 9(4), 347–355.
Xu, J. J. (2016). Are blockchains immune to all malicious attacks ? https://doi.org/10.1186/s40854-016-0046-5
Yu, T., Lin, Z., & Tang, Q. (2018a). Blockchain: Introduction and Application in Financial Accounting. SSRN Electronic Journal, 1–21. https://doi.org/10.2139/ssrn.3258504
Yu, T., Lin, Z., & Tang, Q. (2018b). Blockchain: The Introduction and Its Application in Financial Accounting. Journal of Corporate Accounting & Finance, 29(4), 37–47. https://doi.org/10.1002/jcaf.22365
Zhang, Y., Pourroostaei Ardakani, S., & Han, W. (2021). Smart ledger: The blockchain-based accounting information recording protocol. Journal of Corporate Accounting and Finance, 32(4), 147–157. https://doi.org/10.1002/jcaf.22515
Published
2023-11-19
How to Cite
ISMAIL, B. Y., & RAMO, W. M. (2023). استخدام تقنية Blockchain في تعزيز جودة المعلومات المحاسبية (دراسة استطلاعية لعينة من الأكاديميين والمهنيين في الجامعات الحكومية) . Journal of Duhok University, 26(2), 837-859. https://doi.org/10.26682/hjuod.2023.26.2.50
Section
Humanities and Social Sciences
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