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

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BORHANI SEYED ABBAS; BABAJANI JAFAR; RAEESI VANANI IMAN; Sheri Anaqiz Saber; Jamaliyanpour Mozafar

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING Year:2021 | Volume:6 | Issue:22 Page(s): 155-171

Download Full-Text

View:

181

Download:

Cites:

Information Journal Paper

Title

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

Author(s)

Keywords

Blockchain Technology

Technology Acceptance Model

Information Quality

Perceived Usefulness

Abstract

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 11 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 35 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.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

BORHANI, SEYED ABBAS, BABAJANI, JAFAR, RAEESI VANANI, IMAN, Sheri Anaqiz, Saber, & Jamaliyanpour, Mozafar. (2021). Adopting Block chain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM). INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, 6(22), 155-171. SID. https://sid.ir/paper/675952/en

Vancouver: Copy

BORHANI SEYED ABBAS, BABAJANI JAFAR, RAEESI VANANI IMAN, Sheri Anaqiz Saber, Jamaliyanpour Mozafar. Adopting Block chain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM). INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING[Internet]. 2021;6(22):155-171. Available from: https://sid.ir/paper/675952/en

IEEE: Copy

SEYED ABBAS BORHANI, JAFAR BABAJANI, IMAN RAEESI VANANI, Saber Sheri Anaqiz, and Mozafar Jamaliyanpour, “Adopting Block chain Technology to Improve Financial Reporting by Using the Technology Acceptance Model (TAM),” INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, vol. 6, no. 22, pp. 155–171, 2021, [Online]. Available: https://sid.ir/paper/675952/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops