International Journal of Financial Technology Perspective

International Journal of Financial Technology Perspective

Providing a Comprehensive Theoretical Framework of Blockchain's Potential in Finance, Accounting and Auditing

Document Type : Original Article

Authors
Payam Noori Doabi 1
Hamidreza Kordlouie 2
1 PhD student in Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 Associate Professor in Financial management, Faculty of Management and Economics, Eslamshahr branch, Islamic Azad University, Eslamshahr Branch, Tehran, Iran.
Abstract
Blockchain is an emerging technology that, despite its ever-increasing development, a clear and complete theoretical framework has not yet been provided for it. according to this, the purpose of this research is to fill the knowledge gap, complete and expand the scientific field in order to rationally and systematically analyze the topics related to this Blockchain technology. Therefore, with a theory-oriented approach, it examines related literature, perspectives, theories and models in 137 library sources. The results of this research show the existence of 38 related theories and models; which is a set of processes, tools, emotions, feelings, beliefs, attitudes, motivations, conditions, value, importance, necessity, dependence, preference, individual factors, social factors, economic factors, political factors, background factors and professional principles in the field of finance, accounting and auditing. These results have been obtained using the coding method in Atlas.ti 9 software, which has finally led to the presentation of a complete theoretical framework model of blockchain potential.
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International Journal of Financial Technology Perspective
Volume 2, Issue 5
Summer 2025
Pages 43-74