The Impact of Blockchain on Accounting Information Systems
The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in ac...
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| Format: | Article |
| Language: | English |
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University of Tehran
2019-09-01
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| Series: | Journal of Information Technology Management |
| Subjects: | |
| Online Access: | https://jitm.ut.ac.ir/article_74301_7882312850822195e1223de5f5fee5fa.pdf |
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| _version_ | 1849738241049100288 |
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| author | Zeyad Hashim ALSaqa Ali Ibrahim Hussein Saddam Mohammed Mahmood |
| author_facet | Zeyad Hashim ALSaqa Ali Ibrahim Hussein Saddam Mohammed Mahmood |
| author_sort | Zeyad Hashim ALSaqa |
| collection | DOAJ |
| description | The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of technique in accounting information systems. To achieve the research objectives, a descriptive approach was adopted to discuss the fundamentals of Blockchain technique and its most important accounting implications, in addition, its significance for the usefulness and reliability of the development of automated computing accounting systems. The researchers concluded that the use of Blockchain technology for accounting work requires analysis of the related impact on the development of accounting information systems in terms of their implementations and modules, with the need to fully transition in the design of accounting information systems to electronic sophisticated programs and applications developed and technologically advanced. |
| format | Article |
| id | doaj-art-e0eba19e9ff84937bf393a36fc3b9203 |
| institution | DOAJ |
| issn | 2008-5893 2423-5059 |
| language | English |
| publishDate | 2019-09-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | Journal of Information Technology Management |
| spelling | doaj-art-e0eba19e9ff84937bf393a36fc3b92032025-08-20T03:06:40ZengUniversity of TehranJournal of Information Technology Management2008-58932423-50592019-09-01113628010.22059/jitm.2019.7430174301The Impact of Blockchain on Accounting Information SystemsZeyad Hashim ALSaqa0Ali Ibrahim Hussein1Saddam Mohammed Mahmood2Professor, Department of Accounting, College of Administration and Economics, University of Mosul, Iraq.Professor, Department of Accounting, College of Administration and Economics, Tikrit University, Iraq.Professor, Department of Accounting, College of Administration and Economics, Tikrit University, Iraq.The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of technique in accounting information systems. To achieve the research objectives, a descriptive approach was adopted to discuss the fundamentals of Blockchain technique and its most important accounting implications, in addition, its significance for the usefulness and reliability of the development of automated computing accounting systems. The researchers concluded that the use of Blockchain technology for accounting work requires analysis of the related impact on the development of accounting information systems in terms of their implementations and modules, with the need to fully transition in the design of accounting information systems to electronic sophisticated programs and applications developed and technologically advanced.https://jitm.ut.ac.ir/article_74301_7882312850822195e1223de5f5fee5fa.pdfcryptocurrencyblockchainaccounting information systemstriple entry |
| spellingShingle | Zeyad Hashim ALSaqa Ali Ibrahim Hussein Saddam Mohammed Mahmood The Impact of Blockchain on Accounting Information Systems Journal of Information Technology Management cryptocurrency blockchain accounting information systems triple entry |
| title | The Impact of Blockchain on Accounting Information Systems |
| title_full | The Impact of Blockchain on Accounting Information Systems |
| title_fullStr | The Impact of Blockchain on Accounting Information Systems |
| title_full_unstemmed | The Impact of Blockchain on Accounting Information Systems |
| title_short | The Impact of Blockchain on Accounting Information Systems |
| title_sort | impact of blockchain on accounting information systems |
| topic | cryptocurrency blockchain accounting information systems triple entry |
| url | https://jitm.ut.ac.ir/article_74301_7882312850822195e1223de5f5fee5fa.pdf |
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