شناسایی چالش‌های بکارگیری فناوری زنجیره بلوکی در حسابداری بخش عمومی

ﻗﺎﺳﻣﯽ ﺗودﺷﮑﭼوﺋﯽ, مهسا; کردستانی, غلامرضا; کاظمی, حسین

doi:10.30473/gaa.2025.72892.1768

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	شناسایی چالش‌های بکارگیری فناوری زنجیره بلوکی در حسابداری بخش عمومی
حسابداری دولتی
مقاله 10، دوره 12، شماره 1 - شماره پیاپی 23، دی 1404، صفحه 215-240 اصل مقاله (645.29 K)
نوع مقاله: مقاله پژوهشی
شناسه دیجیتال (DOI): 10.30473/gaa.2025.72892.1768
نویسندگان
مهسا ﻗﺎﺳﻣﯽ ﺗودﺷﮑﭼوﺋﯽ¹؛ غلامرضا کردستانی^* ²؛ حسین کاظمی³
¹دانشجوی دکترای حسابداری، دانشگاه آزاد اسلامی قزوین، قزوین، ایران
²گروه حسابداری، دانشکده علوم اجتماعی، دانشگاه بین المللی امام خمینی(ره)- قزوین، ایران
³گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
چکیده
هدف این پژوهش شناسایی چالش های بکارگیری فناوری زنجیره بلوکی در حسابداری بخش عمومی است .پژوهش از منظر جهت‌گیری در حوزه پژوهش‌های کاربردی قرار دارد و از نظر فلسفه پژوهش، روش پژوهش از نوع آمیخته است و از لحاظ هدف در زمره پژوهش‌های اکتشافی قرار دارد. در بخش کیفی پژوهش، بر اساس رویکرد تحلیل محتوا، مؤلفه‌های تأثیرگذار شناسایی، کدگذاری و طبقه‌بندی شد. در بخش کمی نیز با نظرسنجی از 15 نفر از خبرگان این حوزه، به شیوه دلفی فازی مؤلفه‌های شناسایی‌شده غربالگری شده و الگوی نهایی ارائه شد و سپس با استفاده از روش دیمتل فازی به بررسی تأثیرگذاری و تأثیرپذیری عوامل و تعیین روابط درونی پرداخته شد. در انتها نیز با استفاده از روش ANP فازی ، ابتدا اوزان مقایسات زوجی با استفاده از روش میانگین هندسی به کلی محاسبه شده و سپس این اوزان در سوپر ماتریس های ANP قرار داده شد تا اوزان نهایی حاصل شدند . نتایج به دست آمده نشان داد الگوی نهایی چالش های زنجیره بلوکی در حسابداری بخش عمومی شامل 5 بعد اصلی و 23 مولفه است . چالش های مربوط به ارائه دهندگان و توسعه دهندگان تاثیرگذارترین ابعاد و دارای بیشترین تعامل با دیگر عوامل مورد مطالعه هستند . در مورد مولفه های این بخش نیز استاندارد سازی یا عدم قطعیت استاندارد ها ، تاثیرگذارترین معیار و قابلیت همکاری ، سازگاری و ادغام دارای بیشترین تعامل را با دیگر عوامل مورد مطالعه است.
کلیدواژه‌ها
چالش‌ها؛ حسابداری بخش عمومی؛ رویکرد تحلیل محتوا؛ زنجیره بلوکی
عنوان مقاله [English]
identification Challenges of Implementing Blockchain Technology in Public Sector Accounting
نویسندگان [English]
Mahsa Ghasemi Toudeshkchoee¹؛ Gholamreza Kordestani²؛ Hossein Kazemi³
¹PhD student in Accounting, Qazvin Islamic Azad University, Qazvin, Iran
²Department of Accounting, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran
³Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
چکیده [English]
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.
کلیدواژه‌ها [English]
Challenges, Public sector Accounting, Content analysis approach, Blockchain

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شناسایی چالش‌های بکارگیری فناوری زنجیره بلوکی در حسابداری بخش عمومی