الگوی فناوری بلاکچین در واحد حسابداری مدیریت شرکت های تولیدی

ﻫﺪف اﺻﻠﯽ ﻣﻄﺎﻟﻌﻪ ﺣﺎﺿﺮ ﺑﺮرﺳﯽ اﻟﮕﻮی ﻓﻨﺎوری ﺑﻼﮐﭽﯿﻦ در واﺣﺪ ﺣﺴﺎﺑﺪاری ﻣﺪﯾﺮﯾﺖ ﺷﺮﮐﺖﻫﺎی ﺗﻮﻟﯿﺪی ﻣﯽﺑﺎﺷﺪ. روش ﺗﺤﻘﯿﻖ ﺑﻪ ﺻﻮرت ﮐﯿﻔﯽ و ﮐﻤﯽ ﻣﯽﺑﺎﺷﺪ و اﻃﻼﻋﺎت ﺗﺤﻘﯿﻖ ﺑﻪ وﺳﯿﻠﻪ ﭘﺮﺳﺸﻨﺎﻣﻪ ﺟﻤﻊآوری ﺷﺪ. ﺟﺎﻣﻌﻪ آﻣﺎری ﺗﺤﻘﯿﻖ ﺷﺎﻣﻞ ﮐﻠﯿﻪ ﺣﺴﺎﺑﺪاران ﻋﻀﻮ ﺟﺎﻣﻌﻪ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ ﮐﺸﻮر و ﺣﺴﺎﺑﺮﺳﺎن ﺳﺎزﻣﺎن ﺣﺴﺎﺑﺮﺳﯽ ﮐﻪ در ﺣﻮزه ﺑﻼﮐﭽﯿﻦ آﮔﺎﻫﯽ و ﻣﻄﺎﻟﻌﻪ داﺷﺘﻪ اﻧﺪ ، ﻣﯽﺑﺎﺷﺪ ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از ﻓﺮﻣﻮل ﻧﻤﻮﻧﻪ ﮔﯿﺮی ﮐﻮﮐﺮان و روش ﻧﻤﻮﻧﻪ ﮔﯿﺮی ﺗﺼﺎدﻓﯽ ﺳﺎده ﺗﻌﺪاد 385ﻧﻔﺮ ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ آﻣﺎری ﺑﺮﮔﺰﯾﺪه ﺷﺪﻧﺪ. ﯾﺎﻓﺘﻪﻫﺎی ﺗﺤﻘﯿﻖ ﻧﺸﺎن داد ﮐﻪ 3 ﻣﻘﻮﻟﻪ ﺑﻪ ﻋﻨﻮان ﻣﻘﻮﻟﻪ◌ٴ ﻣﺤﻮری ﻇﺎﻫﺮ ﺷﺪﻧﺪ ﮐﻪ ﺷﺎﻣﻞ: ﺗﮑﻨﻮﻟﻮژی، ﻋﻮاﻣﻞ ﺳﯿﺎﺳﯽ، ﻋﻮاﻣﻞ ﻗﺎﻧﻮﻧﯽ ﻣﯽﺑﺎﺷﻨﺪ. ﺳﺎﯾﺮ ﻣﻘﻮﻟﻪ ﻫﺎ ﺑﺮای اراﺋﻪ در ﻣﺪل ﺗﺼﻮﯾﺮی در ﭘﻨﺞ دﺳﺘﻪ◌ٴ ﺷﺮاﯾﻂ ﻋﻠّﯽ ) 4ﻣﻘﻮﻟﻪ(، ﺑﺴﺘﺮ ﯾﺎ زﻣﯿﻨﻪ ) 2ﻣﻘﻮﻟﻪ(، ﺷﺮاﯾﻂ ﻣﺪاﺧﻠﻪ ﮔﺮ ) 3ﻣﻘﻮﻟﻪ(، راﻫﺒﺮدﻫﺎ ) 3ﻣﻘﻮﻟﻪ(، ﭘﯿﺎﻣﺪﻫﺎ ) 5ﻣﻘﻮﻟﻪ( ﻗﺮار ﮔﺮﻓﺘﻨﺪ. در اداﻣﻪ ﺑﺮ اﺳﺎس ﺷﺎﺧﺺﻫﺎ، ﻣﺆﻟﻔﻪ ﻫﺎ، ﻣﻔﺎﻫﯿﻢ و ﻣﻘﻮﻟﻪ ﻫﺎی ﻣﺪل ﭘﯿﺸﻨﻬﺎدی، ﭘﺮﺳﺸﻨﺎﻣﻪای 129 ﺳﺆاﻟﯽ ﺗﺪوﯾﻦ ﮔﺮدﯾﺪ و ﺑﺮ ﻣﺒﻨﺎی داده ﻫﺎی ﮔﺮدآوری ﺷﺪه رواﺑﻂ ﻣﺪل ﭘﯿﺸﻨﻬﺎدی اراﺋﻪ ﺷﺪه ﻣﻮردﺑﺮرﺳﯽ ﻗﺮارﮔﺮﻓﺘﻪ ﮐﻪ درﻧﻬﺎﯾﺖ ﻧﺘﺎﯾﺞ ﻧﺸﺎن از ﻣﻌﻨﺎداری رواﺑﻂ و اﺟﺰای ﻣﺪل اراﺋﻪﺷﺪه داﺷﺖ. ﻧﺘﺎﯾﺞ اﯾﻦ ﻣﻄﺎﻟﻌﻪ ﻧﺸﺎن داد ﮐﻪ ﻣﺆﺳﺴﺎت و ﺷﺮﮐﺖﻫﺎ ی ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎﯾﺴﺘﯽ از ﻓﻨﺎوری ﺑﻼﮐﭽﯿﻦ ﺑﻬﺮه ﮔﯿﺮﻧﺪ. ﭼﺮاﮐﻪ ﺳﻮاﺑﻖ ﺗﻐﯿﯿﺮﻧﺎﭘﺬﯾﺮ اراﺋﻪ ﺷﺪه ﺗﻮﺳﻂ ﻓﻨﺎوری ﺑﻼﮐﭽﯿﻦ ﻣﯽﺗﻮاﻧﺪ اﻋﺘﻤﺎد ﻣﺪﯾﺮان ر ا در ﺗﺼﻤﯿﻢ ﮔﯿﺮی ﺑﺮ اﺳﺎس داده ﻫﺎی ﻣﺎﻟﯽ ﺑﻬﺒﻮد ﺑﺨﺸﺪ. ازآﻧﺠﺎﯾﯽﮐﻪ ﺗﺮاﮐﻨﺶﻫﺎ ﺑﻪ ﻃﻮر داﺋﻢ ﺛﺒﺖ ﻣﯽﺷﻮﻧﺪ و ﺗﻮﺳﻂ ﻓﻨﺎوری ﺑﻼﮐﭽﯿﻦ ﺿﺪ دﺳﺖﮐﺎری ﻣﯽﺷﻮﻧﺪ، اﻋﺘﻤﺎد و اﻃﻤﯿﻨﺎن ﺑﻪ داده ﻫﺎی ﻣﺎﻟﯽ ﺗﻘﻮﯾﺖ ﻣﯽ ﺷﻮد.

blockchain technology model in the management accounting unit of manufacturing companies

in the present study, the blockchain technology model in the management accounting unit of manufacturing companies was discussed. the research method is qualitative and quantitative, and the research information was collected by means of a questionnaire. the statistical population of the study includes all accountants who are members of the iranian society of certified public accountants and auditors of the auditing organization who have knowledge and study in the field of blockchain. using the cochran sampling formula and simple random sampling method, 385 people were selected as a statistical sample. the research findings showed that 3 categories emerged as the central categories, which include: technology, political factors, and legal factors. the other categories were placed in five categories for presentation in the visual model: causal conditions (4 categories), context or background (2 categories), intervening conditions (3 categories), strategies (3 categories), and consequences (5 categories). next, based on the indicators, components, concepts, and categories of the proposed model, a 129-question questionnaire was developed, and based on the collected data, the relationships of the proposed model were examined, and ultimately the results showed the significance of the relationships and components of the proposed model.