The Perceive Impact of Using Blockchain on Accounting Information Systems (A Field Study). | ||
| ERU Research Journal | ||
| Volume 4, Issue 1, January 2025, Pages 2251-2270 PDF (295.47 K) | ||
| Document Type: Original Article | ||
| DOI: 10.21608/erurj.2025.319731.1182 | ||
| Authors | ||
| Nehad Hosny Yusuf* ; Hend Mohamed Elgameel; Nouf Tarek Mohamed; Mohamed Farouk Hafez | ||
| Accounting, Faculty of Management, Economics, and Business Technology | ||
| Abstract | ||
| The study defines blockchain technology, tracks its wide range of applications, and examines its accounting implications and possible uses. Blockchain concepts and their most essential accounting consequences were explored descriptively to demonstrate the technology's importance for automated accounting system dependability and usability. About 80 accountants from commercial firms, the National Bank of Egypt, and students were polled in two profession-based groups. The findings suggest that Egyptian accountants and students should be assessed for blockchain understanding to help them adopt sophisticated, technology-driven accounting information systems. The paper also examines how these changes affect accounting systems and applications. Purposive or convenience sampling was used to pick 80 accountants and students. Blockchain awareness surveys and questionnaires collect data. Frequencies and means describe respondents' awareness. T-tests and ANOVA compare groups, while analyze profession-awareness correlations. This study examined the potential of blockchain technology to enhance accounting standards. Blockchain has the potential to save costs, enhance accuracy, and augment auditability; nevertheless, constraints included sample size and empirical data. Subsequent investigations utilizing larger samples and empirical methodologies may validate these conclusions. | ||
| Keywords | ||
| Blockchain technology; XBRL; cryptocurrency; smart contract | ||
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