أثر تطبيق تقنية سلسلة الكتل (Blockchain)‎ في منشآت الأعمال على عدم تماثل المعلومات المحاسبية : دليل ميداني من البيئة السعودية

Abstract EN

The study, in both its theoretical and field, aimed to investigate the impact of the application of blockchain technology in business establishments on the asymmetry of accounting information, to find out whether the application of blockchain technology in business establishments helps to or not reduce the level of asymmetry of accounting information.

the study addressed blockchain technology and accounting information asymmetry in accounting and its application, it also dealt with many related studies to identify similarities and discrepancies with those studies, find the research gap and derive the study hypotheses of the study, the study relied on the views of accounting professors in Saudi universities, professional accountants in the Saudi private sector, and financial analysts dealing with the Saudi stock market.

for this purpose, a survey list was designed and distributed to the sample of study (240 participants) (*), then a statistical analysis of the data was performed.

the study concluded that blockchain technology is widely applied in Saudi service sectors while it has not been applied in business establishments, and that the application of this technology in business establishments contributes to reducing the level of accounting information asymmetry, there is also a significant negative correlation between the application of blockchain technology in business establishments and the degree of asymmetry of accounting information, these results show that the application of blockchain technology in business establishments makes a contribution to reducing the level of accounting information asymmetry by generating high-quality information, transparency and a good stock exchange system.

the study recommends raising awareness among Saudi business establishments about the application of blockchain technology and organising seminars and conferences in Saudi universities to learn more about blockchain technology and the benefits, challenges, and implications of its application in business establishments, as well as conducting further studies on accounting that deal with blockchain technology among various other aspects to serve Saudi business establishments.