Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model

This study identifies the new roles of accountants in the adoption of blockchain technology in accounting and financial reporting along with determining the weaknesses of this technology. In this regard, a systematic review of the literature in this field has been done in the Web of Science database from the beginning to 2020.

A total of 40 articles were extracted and the qualitative content analysis technique and 10NVivo software were used to analyze the data.

Several key application areas were identified along with the weaknesses and challenges of using blockchain in financial accounting and reporting. After analyzing the qualitative content by adopting a qualitative method and analyzing the content of 11 semi-structured interviews, it has modified the initial theoretical model and identified the factors affecting this technology in financial accounting and reporting. Finally, by collecting and analyzing 35 questionnaires by fuzzy Delphi method, he presented the final model and evaluated the views of experts regarding the determination of new roles of accountants and the identification of weaknesses in the use of this technology.

The results of the present study show that the main reason for accepting this new technology is the perceived usefulness as a result of a positive impact on the quality characteristics of information and accountants have new roles and tasks in their field of work. This technology also has weaknesses that should be Pay attention.                Contribution:This research helps to better understand the factors that accountants accept new techniques and their impact on the current intention and application of the system in the field of financial reporting.