مشروع البحث: استخدام تقنية سلاسل الكتل وأثرها على الإفصاح على المعلومات المحاسبية (دراسة ميدانية على الأكاديميين بجامعة المرقب والمصارف التجارية بمدينة الخمس)
تحميل...
المساهمين
الممولين
رقم التعريف
3-3
الباحث
عبد المنعم عبد الحميد ميلاد
الوصف
The contemporary business environment has become more complex and volatile as a result of the current technological revolution, which has affected many professions, including the accounting profession. Consequently, the adoption of technological innovations by organizations can be considered one of the key means of maintaining their market share and competitive position in the business environment, in addition to retaining their current customer base and attempting to attract future customers.
The main objective of this study was to highlight the use of blockchain technology and its impact on the disclosure of accounting information. The subsidiary objectives included: examining the effect of using blockchain technology in reducing the problem of information asymmetry among stakeholders, and identifying its effect on enhancing trust in accounting disclosure.
To achieve the objectives and test the hypotheses of the study, the descriptive–analytical approach was adopted, as it focuses on studying the phenomenon and describing it accurately. To cover the theoretical framework, secondary sources related to the study topic were reviewed. In addition, a questionnaire was used to collect primary data related to the subject of the study, as it is an appropriate tool for the descriptive–analytical methodology applied.
A statistical sampling method was employed, whereby each element of the study population had an equal opportunity to be included in the study sample. The collected data were coded and analyzed using the SPSS statistical software, and appropriate statistical tests and analyses were applied in order to reach statistically significant results that support the study topic. A total of 120 questionnaires were distributed to members of the study population, of which 105 questionnaires were returned. Four (4) questionnaires were excluded due to their unsuitability for analysis, leaving a final study sample of 101 valid questionnaires.
The study reached several key findings, the most important of which is the existence of a statistically significant relationship between the application of blockchain technology and the quality of accounting disclosure. The results showed that the application of blockchain technology contributes significantly to improving the accuracy and reliability of accounting information through the decentralized recording
of financial data, which prevents manipulation or unauthorized modification, and achieves a high level of transparency in the presentation of financial information.
The study also revealed that the adoption of blockchain technology enables relevant stakeholders (investors, auditors, and regulatory bodies) to access financial transactions instantly and in a timely manner, thereby reducing the information gap between management and external users. Furthermore, blockchain technology was found to reduce the level of information asymmetry among users of accounting information by limiting the concentration of information within senior management and providing equal opportunities for all parties to access the same data, which enhances fairness in investment and financing decision-making.
Based on these findings, the study presented several recommendations, most notably the necessity for financial and accounting institutions in Libya to adopt blockchain technology, as its implementation represents a fundamental step toward digital transformation in the financial sector and contributes to enhancing transparency and improving the quality of accounting reports. The study also recommends developing the technical and legislative infrastructure by establishing a regulatory and legislative framework that allows the integration of blockchain technology into the Libyan financial and accounting system, ensuring data protection and the security of digital transactions. In addition, the study emphasizes the importance of updating Libyan accounting standards to align with digital transformation, through harmonizing local standards with international standards that have begun to incorporate electronic disclosure requirements, including applications based on blockchain technology.
الكلمات الدالة
المحاسبة