أثر التحول الرقمي نحو تطبيق تكنولوجيا سلاسل الكتل في منشآت الأعمال على تحسين جودة المعلومات المحاسبية و تعزيز فعالية حوكمة الشركات

الملخص EN

Blockchain technology is one of the technologies developed in the business environment that works as a distributed and shared ledger that allows recording and verifying financial transactions and validating them by related parties without the need for an third party, and transaction data is stored and secured by encryption.

The researcher aimed to study and analyze the effect of the digital transformation towards the application of blockchain technology in business entities to improve the quality of accounting information and enhance the effectiveness of corporate governance by doing two types of studies, which are a theoretical study and a field study, the researcher used each of the inductive approach to do a theoretical study through an induction and the analysis of the most important studies, research and other Arab and foreign references related to the impact of the application of blockchain technology in business entities to improve the quality of accounting information and enhance the effectiveness of corporate governance, and the deductive approach to formulating the theoretical framework including the research problem, goals, importance, and hypotheses, to conduct a field study to collect data from the study sample, and the descriptive analytical approach to describe the study sample categories and their responses to the dimensions and variables of the study, and to test the study hypotheses and analyze the results that have been reached.

The questionnaire list method was used to collect data from the field study sample (226) unit, from accountants in corporation companies, accountants at accounting and auditing offices and financial analysts.

The field study data was analyzed statistically using the SPSS package.

The results of the statistical analysis of the field study data indicated for the first and the third hypothesis the rejection of nullity hypothesis and the acceptance of the alternative hypothesis and for the second and the fourth hypothesis the acceptance of null hypothesis, the researcher was recommended that the digital transformation towards the application of blockchain technology in businesses to benefit of its advantages in improving the accounting information quality and to enhance the corporate governance effectiveness.