A Scientific Framework of Automated Accounting and Auditing on the Blockchain Technology Platform(مقاله علمی وزارت علوم)
حوزههای تخصصی:
The objective of this research is to contribute to the advancement of knowledge in the field of automated accounting and auditing, with a particular focus on the use of blockchain technology. Furthermore, the research will seek to establish a theoretical, conceptual and ethical framework for the aforementioned processes. This research employs a teleological approach, which is defined as a method of inquiry that seeks to identify the purpose or end result of a phenomenon. To this end, a systems approach in the modern approach of Future Technology Analysis (FTA) was used to examine the fundamental concepts underlying blockchain and its applications in accounting and auditing. The fundamental concepts underlying automated accounting and auditing on the blockchain platform were organized and explained within a scientific framework that includes theoretical, conceptual, and ethical considerations. Based on the aforementioned findings, a conceptual, theoretical, and ethical framework was developed and elucidated based on content analysis derived from an understanding of the essential elements of the topic, its underlying rationale, and its operational mechanics. This was accomplished through the use of coding in Atlas.ti v9 and ConceptDraw software. Blockchain capabilities provide a platform for automated accounting and auditing in a scientifically, practically, and logically rigorous manner. The evolution of this research was meticulously designed and presented as a conceptual, theoretical, and ethical framework. The features, alterations, and potentialities of automated accounting and auditing on the blockchain technology platform collectively reinforce the necessity for further investigation, as they demonstrate the significant advantages that this technology offers in comparison to traditional methods. This research takes a novel, forward-looking approach and envisions the use of automated accounting and auditing on the blockchain technology platform. It presents, for the first time, comprehensive scientific frameworks and a systematic model for integrating the understanding of concepts, foundations, processes, and norms.