Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach
New technologies such as Blockchain technology have facilitated the ability to respond and make the right decision by increasing the speed of processing, analysis and information security, electronic exchange of high quality information and providing the ability to compare information. in Iran, in the The last few years, issues related to the blockchain raised and given the actions taken in the developed world, the move to use the blockchain is inevitable. Inherent problems in accounting and auditing and the capabilities and benefits of emerging technologies such as the blockchain provided the basis for addressing the subject of the present study. The present study was conducted to identify the necessities and barriers to the use of Blockchain technology in auditing. To achieve this goal, two parts were used. In the first part, with a comprehensive study of the literature, the indicators of obstacles and the necessity of using blockchain technology in the audit were identified and in the second part, fuzzy Delphi technique was used to localize the indicators so that the experts agreed on the indicators. It is a decision and in verbal space, the verbal opinions of experts can be analyzed more accurately. 79 indicators identified from the literature, 45 of which are related to obstacles and 34 of which are related to necessities, using the opinion of experts in the field of blockchain technology and auditing, were converted into 33 final indicators in two Delphi stages and then Ranked.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.