أثر المحاسبة عن الأصول الرقمية على محاور التنمية المستدامة: دراسة تطبيقية على البنوك التجارية

Abstract EN

The aim of the research is to identify the nature of digital assets and how to account for them, in addition to identifying sustainable development and the main axes that make it up.

the research also aims to determine the nature of the relationship between accounting for digital assets and sustainable development, in addition to determining the impact of accounting for digital assets on sustainable development and its three axes by applying it to commercial banks in Egypt.

the results of the research found that there is a statistically significant correlation between accounting for digital assets and sustainable development as the correlation coefficient reached (0.958), and there is a statistically significant effect of accounting for digital assets on sustainable development as the coefficient of determination reached (0.918).

in light of this, the research recommended the need to pay attention to the availability of accounting standards that reflect the nature of dealing with digital assets and how to measure them in away that enables attention to various aspects of sustainable development and work to achieve its three aspects: the economic aspect, the environmental aspect, and the social aspects.