Blockchain Technology Application and Financial Reporting Quality: A Field Study on the Mediating Role of Technical, Intra-Organizational, and External Barriers | ||||
| مجلة الاسکندرية للبحوث المحاسبية | ||||
| Article 14, Volume 9, Issue 2, May 2025, Page 79-107 PDF (1.66 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/aljalexu.2025.426594 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Nayera Abdeldayem Eltamboly | ||||
| Department of Accounting Faculty of Commerce, Tanta University | ||||
| Abstract | ||||
| This research examines the impact of blockchain technology applications on financial reporting quality. Accordingly, this research adopted a Partial Least Square Structural Equation Modeling (PLS-SEM) analysis to test the influence of the application of blockchain technology on financial reporting quality. In addition, this research investigates the mediating effect of technical, intra-organizational, and external barriers on the association between blockchain technology and financial reporting quality. The main results of this research suggest that blockchain technology applications significantly enhance financial reporting quality. Blockchain technology can reshape the nature of accounting by automating the accounting process and enhancing the quality of financial reporting practices. Moreover, the technical and intra-organizational barriers significantly reduce the positive effect of the implementation of blockchain technology on financial reporting quality. Nevertheless, external barriers do not significantly impact the relationship between the implementation of blockchain technology and financial reporting quality. | ||||
| Keywords | ||||
| Blockchain technology; Financial reporting; Technical barriers; Intra-organizational barriers; External barriers | ||||
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