مدى معرفة المحاسبين بتقنية البلوك تشين و توقعاتهم لانعكاساتها على المحاسبة

Abstract EN

This study aims to identify the level of accountants' knowledge with blockchain technology and its properties and applications, also measures accountants' expectations for effects when blockchain adopts in accounting.

Also, measure the relation between blockchain accountants' knowledge and their ability to expect how blockchain affects accounting, to achieve study objectives the researcher uses a descriptive-analytical approach, distribute questioner for data collection, apply statistical methods to process collected data and test study hypotheses.

The results reveal accountants have high knowledge with blockchain technology and its properties and applications associated with statistical differences according to sex, experience, and education level.

Furthermore, results indicate accountants positively expect the reflections of implementing blockchain technology in accounting with statistical differences according to sex, experience, region, education level, and job title.

The study assures positive relation between accountants' knowledge level and their expected ability on its effects.