Document Type : Original Research
Authors
1 Department of Financial Accounting, Arya Shimi Rayka, Tehran, Iran
2 Department of Industrial Management, Allameh Tabataba’i University, Tehran, Iran
Abstract
In the accounting position, there has been a great deal of spotlight on the utilization of blockchain innovation, particularly in developing countries, where apparently remarkable assumptions ought to be acknowledged in the near future. The objective of this study is to recognize the prerequisites that should be met for the effective execution of blockchain innovation in developing nations. Our study was directed with regard to Iran, a developing nation. A qualitative research method (thematic method) was employed for this study, with the statistical population comprising blockchain, information technology, and accounting specialists in Iran. By using purposeful and snowball sampling techniques, we collected a total of 20 samples. We conducted semi-structured interviews to gather data for later analysis. The result of this study revealed that IT infrastructure, institutional, social, strategic, and organizational requirements are all crucial prerequisites for the successful deployment of blockchain technology in the accounting industry in developing countries. The study offers a blockchain implementation roadmap for the accounting industry.
Keywords
Main Subjects
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