Providing an analysis model of blockchain application on company performance from the perspective of internal control

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Yousefzadeh Sara; Rahnamay Roodposhti Fraydoon; Badiei Hossein; Gholamzadeh Ledari Masoud

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume: | Issue: Page(s): 269-280

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Information Journal Paper

Title

Providing an analysis model of blockchain application on company performance from the perspective of internal control

Author(s)

Yousefzadeh Sara | Rahnamay Roodposhti Fraydoon | Badiei Hossein | Gholamzadeh Ledari Masoud | Issue Writer Certificate

Keywords

Keywords: blockchainQ4

Business PerformanceQ4

Internal ControlQ4

Abstract

Blockchain has a kind of self-auditing ecosystem, under which all transactions created in each period of ten minutes, for example, are reconciled with each other. These features, along with other desirable features, have led to blockchain technology becoming a solution to the challenges of internal company controls. This study examined the impact of blockchain application on the performance of companies from the perspective of Internal Control. The statistical population of managers of companies listed in Tehran Stock Exchange was analyzed using the opinions of 200 senior and middle managers using the method of structural equations of the proposed model. The results showed that the use of blockchain technology can significantly affect the performance of companies. Also, blockchain has a double effect on the relationship between Internal Control and the performance of companies. Also, the use of blockchain has an increasing effect on improving the relationship between the COSO framework and the company's performance.Keywords: blockchain, Business Performance, Internal Control

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