دور التكامل بين تحليلات البيانات الضخمة و تقنية سلاسل الكتل في تحقيق جودة المعلومات المحاسبية بالقوائم المالية : دراسة ميدانية

الملخص EN

The research aims to study the role of integration between big data analytics and block chain technology in achieving the quality of accounting information in financial statements with presenting a proposed approach for integration between them.

In addition, the research shows the benefits that companies can achieve from the implementation of such integration, which achieving their competitive goals and increasing their financial reporting quality by supporting accountants' decisions, leveraging the efficiency of accounting measurement, and reinforcing transparency.

In order to achieve the desired objectives of research, it is necessary to link theory with practice.

Therefore, the researchers designed a questionnaire and relied in its design on a set of basic ingredients entirely providing the answer to research questions.

Then, they used the appropriate statistical methods of the Statistical Package for Social Sciences (SPSS) program to test research hypotheses and process and analyze field study data The study found several results and the most important of which are as follows: The proposed approach of integration has an effect on the improvement of accounting information quality.

Further, Big Data generated by Blockchain technology is secured and cannot be manipulated due to network technological architecture.

The study recommended that it is necessary to introduce an Egyptian Accounting Standard to account for Big Data Analytics and Blockchain technology, which in turn achieves the objectivity and quality of accounting information in making financial, funding, and investment decisions consistent with the Egyptian business environment and the globalization of economic activity.