مدى إدراك المحاسبين بتأثير تقنيات التحول الرقمي على مهنة المحاسبة البلوك تشين نموذجا (دراسة ميدانية على عينة من المحاسبين في الجزائر)

Abstract

This study aimed to assess Algerian accountants' familiarity with Blockchain technology, its features, and applications, as well as their perception of its impact on the accounting profession. A questionnaire was distributed to gather data from a random sample of 54 financial accountants in Algeria. Data analysis, performed using SPSS, revealed that accountants possess a moderate to limited understanding of Blockchain's characteristics in accounting, with cautious views on its professional implications. Additionally, the study highlighted a positive correlation between accountants' awareness of information technology advancements and their comprehension of Blockchain in accounting