Adopting Blockchain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM)

Considering the capabilities of Blockchain technology, the present study examines the important issue of acceptance of this technology by the producers and users of financial reporting. First, the study has reviewed the available theoretical and experimental foundations and according to technology acceptance model (TAM, henceforth) has presented a theoretical model and extracted the factors affecting the acceptance of this technology in financial reporting. Then, by adopting a qualitative method and analyzing the content of ۱۱ semi-structured interviews, the initial theoretical model is modified and the factors affecting this technique have identified in financial reporting. Finally, by collecting and analyzing ۳۵ questionnaires by applying fuzzy Delphi method, the final model has been given and the view of the preparation and users of financial reporting regarding the acceptance of this technology have been evaluated. Financial reporting embraces blockchain technology, and the main reason for the adoption of this new technology is the perceived usefulness as a result of the positive impact on the qualitative characteristics of information. This scientific research helps to better understand the factors involved in the adoption of new techniques by financial reporting developers and their impact on the current intention and application of the system in the field of financial reporting.

کلیدواژه ها:

Blockchain Technology ، technology acceptance model ، Information Quality ، perceived usefulness