The Impact of Blockchain Technology on the Qualitative Characteristics of Accounting Information and Its Impact on Users of Financial Statements: Investment Decisions in the Stock Market
| المصدر: | مجلة بحوث الإدارة والاقتصاد |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Mouissi, Maroua (Author) |
| مؤلفين آخرين: | Fawaz, Nader Mahmoud (Co-Author) |
| المجلد/العدد: | مج6, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 433 - 452 |
| ISSN: |
2676-184x |
| رقم MD: | 1538669 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Blockchain Technology | Qualitative Characteristics of Accounting Information | Users of Financial Statements
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
The research aims to demonstrate the impact of using Block Chain technology on the qualitative characteristics of accounting information and its impact on users of financial statements. The qualitative characteristics of accounting information are divided into two parts: the basic characteristics, which include the property of relevance and the property of faithful representation, and the secondary supporting characteristics, which include the property of comparability, comparability. For understandability, verifiability, and timeliness. We would like to point out that the use of Block Chain technology represents the best way to improve the efficiency and quality of accounting information by reducing manual procedures, eliminating the need for intermediaries, eliminating opportunities for human error in providing accounting services, and ensuring the security element of accounting operations and financial transactions is achieved, which contributes to enhancing the transparency of information. Improving the quality of information provided to stakeholders. |
|---|---|
| ISSN: |
2676-184x |
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