تقنية سلسلة الكتل "Blockchain وأثرها في تحسين التقارير المالية الرقمية: دراسة تحليلية

Abstract EN

This research mainly aims to identify the block chain technology and its impact on improving digital financial reports.

62 questionnaires were distributed and 60 were retrieved to a group of accountants and auditors in Iraqi banks and university professors.

the results were reached by analyzing the results of individuals’ answers using the outputs of the program (SPSS), the most important of which is that the use of block chain technology helps provide a high degree of reliability in the digital financial reports published for banks via the internet, and ensure the speed of their completion and completion, and maintains the privacy and confidentiality of the information contained in the digital financial reports of banks and access them at anytime and anywhere.

in light of these results, a number of recommendations were presented, the most important of which are: the need to pay attention to the use of block chain technology because it is a secure cloud network, through which transactions and deals are recorded and implemented, as well as digital currencies, as these trades take place quickly, safely and effectively, and are characterized by the preparation of digital financial reports characterized by transparency.

high, given that all parties involved in the network know the details of each process.