Document Type : Research Paper
Authors
1
Department of Accounting, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran
2
PhD student in Accounting, Qazvin Islamic Azad University, Qazvin, Iran
3
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran(Corresponding Author)
Abstract
This study identification Challenges of implementing block chain technology in public sector accounting . In terms of philosophy, the research is of a mixed type and in terms of purpose, it is exploratory researches. In the qualitative part of the research, based on the content analysis approach, the components were identified, coded and the quantitative part, by surveying 15 experts in this field, the identified components were screened using the fuzzy Delphi method and the final model was presented, and then the influence and influence of the factors and the determination of internal relationships were examined using the fuzzy DEMATEL method. Finally, the most important challenges were prioritized using the fuzzy ANP method and pairwise comparisons.
Research Findings: The results obtained showed that the final model of block chain challenges in public sector accounting includes 5 main dimensions and 23 components. In the challenges section, challenges related to providers and developers are the most influential dimensions and have the most interaction with other factors studied. Regarding the components of this section, standardization or uncertainty of standards is the most influential criterion, and interoperability, compatibility, and integration have the most interaction with other factors studied. Also, regarding prioritization, challenges related to providers and developers and uncertainty of standards have the highest priority in the dimensions and components section, respectively, according to the experts' opinions.
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