پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 44 |
| تعداد شمارهها | 1,877 |
| تعداد مقالات | 15,278 |
| تعداد مشاهده مقاله | 43,730,696 |
| تعداد دریافت فایل اصل مقاله | 17,562,996 |
Algorithmic Accounting: Embedding Recognition and Trust into the Transaction Infrastructure; Oil and gas industry case study | ||
| نشریه پژوهش های حسابداری مالی | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 19 مرداد 1405 | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22108/far.2026.148858.2222 | ||
| نویسندگان | ||
| ناصر ایزدینیا* 1؛ مهدی صفائی2 | ||
| 1دانشیار حسابداری ، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان ، اصفهان، ایران | ||
| 2دانشجوی دکترا حسابداری، دانشکده علوم مالی و حسابداری، دانشگاه تهران، تهران، ایران | ||
| چکیده | ||
| Contemporary accounting systems rely heavily on institutional trust mechanisms—such as reconciliation, auditing, and regulatory oversight—to ensure the reliability of interorganizational financial information. While effective, this architecture imposes substantial economic and informational costs, particularly in complex supply chains characterized by high transaction volumes and multiple autonomous actors. This study addresses this limitation by developing and evaluating a decentralized accounting information system that operationalizes algorithmic accounting through smart contracts and blockchain-based triple-entry bookkeeping. Using a design science research methodology, we construct a hybrid accounting architecture that embeds accounting recognition rules, internal controls, and settlement logic directly into transaction execution. Focusing on the oil and gas supply chain, the system generates accounting records contemporaneously with economic events, eliminates interorganizational reconciliation by design, and produces a shared, immutable accounting record across participants. The findings demonstrate that accounting trust can be internalized computationally, transforming trust from an institutional outcome into an explicit, measurable property of the accounting infrastructure. This reconfiguration reduces information asymmetry, enhances real-time transparency, and shifts assurance from ex post verification to ex ante enforcement. The study contributes to accounting theory by providing empirical grounding for algorithmic accounting and offers a practical blueprint for rethinking accounting infrastructures in the digital economy. | ||
| کلیدواژهها | ||
| Algorithmic accounting؛ Triple-entry bookkeeping؛ Blockchain accounting؛ Interorganizational accounting؛ Accounting information systems | ||
|
آمار تعداد مشاهده مقاله: 23 |
||