قياس أثر التحول إلى تطبيق التكنولوجيا المالية للبنوك المركزية على نظم المعلومات المحاسبية في قطاع البنوك

الملخص EN

The new term has become (Fintech) trading in the field of business and banking, which translates to financial technology, it is the technology used and applied in the financial services sector, which led to a radical change in the perception of how monetary systems are structured and operated.

Central banks and state authorities often refuse to acknowledge that cryptocurrencies are money, yet the number of payment transactions using cryptocurrencies is increasing and cryptocurrencies make up a significant share of wealth.

As with other economic phenomena, cryptocurrencies should be addressed in the financial statements of the entities that use them, albeit without any accounting guidance in current financial reporting standards.

The study analyzed the most important practical accounting treatments proposed to be used by professional organizations and the accounting literature, and the questionnaire list method was used to collect data from the sample subject to the field study, and the data was analyzed using the statistical software package for social sciences - spss, and the results of the statistical analysis of the study data indicated The field led to accepting the research hypotheses, where it was accepted that there were no statistically significant differences between adopting blockchain technology, reducing the cost of banking services and enhancing operational efficiency in Egyptian banks at a level of 5% , as well as accepting that there were no statistically significant differences between the average answers of the two categories of the study sample regarding Deficiencies in the current framework for accounting for cryptocurrencies in light of the requirements of International Financial Reporting Standards (IFRS).

As well as the acceptance that there is no statistically significant relationship between the two parts of the study community's vision of the need to address cryptocurrency issues within one of the Egyptian and international accounting standards in Egyptian banks.

It has been recommended that the International Financial Reporting Standards (IFRS) issue an accounting standard or guidance that accommodates the accounting treatment for the various treatments associated with dealing with financial technology.