الفهرس | Only 14 pages are availabe for public view |
Abstract The purpose of this study is to determine the possibility of using blockchain technology as an Accounting Information System (AIS) and its impact on the quality of financial reports. The study depends on a field study to test the study Hypotheses. Data was analyzed using Cronbach’s Alpha test, Confirmatory Factor Analysis (CFA), Descriptive statistics, and one sample T-test. The results indicate that blockchain technology has a statistically significant impact on increasing the quality of financial. However, according to the questionnaire respondents, blockchain technology does not provide information in the appropriate format for presentation, and it does not provide linked data. |