Impact of Implementing Blockchain Technology on Mitigating Fraud Risks in Commercial Accounting Operations in Iraq: A Field Study on a Sample of Companies Listed on the Iraq Stock Exchange
| المصدر: | مجلة الدراسات المستدامة |
|---|---|
| الناشر: | الجمعية العلمية للدراسات التربوية المستدامة |
| المؤلف الرئيسي: | Jindeel, Muayad Ajab (Author) |
| المجلد/العدد: | مج6, ملحق |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| التاريخ الهجري: | 1446 |
| الشهر: | أيلول |
| الصفحات: | 578 - 602 |
| ISSN: |
2663-2284 |
| رقم MD: | 1495203 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Blockchain Technology | Operational Efficiency Improvement | Fraud Avoidance | Iraqi Commercial Banks
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
Among the most modern technological tools that have emerged recently is what is known as blockchain technology, which aims to instill trust in various economic transactions. The study examines the impact of implementing blockchain technology on mitigating fraud risks in commercial accounting operations in Iraq by reducing costs and speeding up performance through eliminating intermediaries, as well as providing security by avoiding fraudulent activities while allowing real-time data sharing among different stakeholders in a trusted and traceable manner, leading to good insurance practices and improving services provided to customers. The researcher conducted a field study by distributing survey questionnaires to employees of Iraqi commercial banks within Baghdad province. The researcher utilized descriptive analysis to assess the importance of the study variables according to the respondents' opinions, along with regression analysis to test the research hypotheses. The results of the study indicate that blockchain technology is one of the most important modern technological methods capable of achieving better operational efficiency for banks and combating fraud in the digital transformation sought by the state. |
|---|---|
| ISSN: |
2663-2284 |
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