{"id":4805,"date":"2025-12-30T17:09:24","date_gmt":"2025-12-30T17:09:24","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4805"},"modified":"2025-12-30T17:09:25","modified_gmt":"2025-12-30T17:09:25","slug":"presenting-a-model-for-utilizing-blockchain-technology-to-enhance-bank-accounting-and-auditing-for-improved-financial-accountability-a-thematic-analysis-approach","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4805","title":{"rendered":"Presenting a Model for Utilizing Blockchain Technology to Enhance Bank Accounting and Auditing for Improved Financial Accountability \u00a0&#8220;A Thematic Analysis Approach&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">&nbsp;<strong>Abstract<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Blockchain technology has introduced significant innovations in banking accounting and auditing, promising to enhance financial accountability. However, the extent and mechanisms of its impact remain unclear. This study aimed to develop a model for applying blockchain technology to improve accounting and auditing in the banking sector to elevate financial accountability. Employing a mixed-method approach, the qualitative phase involved 12 accounting and auditing experts in Iraq, selected through purposive sampling until theoretical saturation, while the quantitative phase surveyed 85 auditors from Iraqi audit organizations and central banks. Data were collected via semi-structured interviews and questionnaires. Thematic analysis identified 131 initial codes grouped into 10 key indicators, including security, financial transparency, audit timing, and sustainability accounting. The model\u2019s reliability was confirmed with a Kappa index of 0.715, and the fuzzy Delphi method validated the factors. Structural equation modeling confirmed all indicators as significant for using blockchain in bank accounting and auditing. The final validated model highlights the importance of understanding blockchain\u2019s benefits and challenges to develop effective strategies for its successful integration in banking financial accountability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords: Blockchain technology, Bank accounting, Auditing, Financial accountability, Thematic analysis<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f\u0645\u062a \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646 \u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u062f \u0628\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u0628\u0642\u0649 \u0645\u062f\u0649 \u0648\u0622\u0644\u064a\u0627\u062a \u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u063a\u064a\u0631 \u0648\u0627\u0636\u062d\u0629. \u0647\u062f\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0646\u0645\u0648\u0630\u062c \u0644\u062a\u0637\u0628\u064a\u0642 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0644\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u060c \u0634\u0645\u0644\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 12 \u062e\u0628\u064a\u0631\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646 \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u062a\u0645 \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0645 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0623\u062e\u0630 \u0627\u0644\u0639\u064a\u0646\u0627\u062a \u0627\u0644\u0642\u0635\u062f\u064a\u0629 \u062d\u062a\u0649 \u0627\u0644\u0648\u0635\u0648\u0644 \u0644\u0644\u0625\u0634\u0628\u0627\u0639 \u0627\u0644\u0646\u0638\u0631\u064a\u060c \u0628\u064a\u0646\u0645\u0627 \u0634\u0645\u0644\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0643\u0645\u064a\u0629 \u0645\u0633\u062d\u0627\u064b \u0634\u0645\u0644 85 \u0645\u0631\u0627\u062c\u0639\u0627\u064b \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629. \u062a\u0645 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0634\u0628\u0647 \u0645\u0646\u0638\u0645\u0629 \u0648\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062d\u062f\u062f \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a 131 \u0631\u0645\u0632\u0627\u064b \u0623\u0648\u0644\u064a\u0627\u064b \u062a\u0645 \u062a\u062c\u0645\u064a\u0639\u0647\u0627 \u0641\u064a 10 \u0645\u0624\u0634\u0631\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629\u060c \u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0645\u0646\u060c \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u062a\u0645 \u062a\u0623\u0643\u064a\u062f \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0628\u0645\u0624\u0634\u0631 \u0643\u0627\u0628\u0627 \u0628\u0644\u063a 0.715\u060c \u0648\u062a\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u062f\u0644\u0641\u064a \u0627\u0644\u0636\u0628\u0627\u0628\u064a\u0629. \u0623\u0643\u062f \u0627\u0644\u0646\u0645\u0630\u062c\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u062a\u0639\u062a\u0628\u0631 \u0647\u0627\u0645\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629. \u064a\u0628\u0631\u0632 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0645\u064f\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u062a\u0647 \u0623\u0647\u0645\u064a\u0629 \u0641\u0647\u0645 \u0641\u0648\u0627\u0626\u062f \u0648\u062a\u062d\u062f\u064a\u0627\u062a \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0641\u0639\u0627\u0644\u0629 \u0644\u062f\u0645\u062c\u0647\u0627 \u0628\u0646\u062c\u0627\u062d \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629:<\/strong>&nbsp;<strong>\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BY: <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Ali Talib Hasan Al-Musawi<\/strong><\/th><th><strong>Parvis Piri<\/strong><\/th><\/tr><tr><th colspan=\"2\"><strong>Akbar Zavari Rezaei<\/strong><\/th><\/tr><tr><th colspan=\"2\"><strong>Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran.<\/strong><\/th><\/tr><\/thead><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-CkJ75Fd-CZ9Rraq3-Byfzbdi9NRXHFc\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4805\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>&nbsp;Abstract Blockchain technology has introduced significant innovations in banking accounting and auditing, promising to enhance financial accountability. However, the extent and mechanisms of its impact remain unclear. This study aimed to develop a model for applying blockchain technology to improve accounting and auditing in the banking sector to elevate financial accountability. Employing a mixed-method approach, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[155],"tags":[],"class_list":["post-4805","post","type-post","status-publish","format-standard","","category----2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4805"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4805\/revisions"}],"predecessor-version":[{"id":4806,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4805\/revisions\/4806"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}