by Yousef Shahwan, Ruaa Binsaddig, Mahmoud Fawzi Zaki Ismail, Musab Iqtait, Omar Fareed Shqqour, Saleh F. A. Khatib
ABSTRACT
he innovation strategy of blockchaintechnology, which is considered a digital ledger with undisputable data, is assumed to propose significant assistances over the accounting system, also may eventually replace it. Blockchain makes accounting easier and offers real-time audit and recording. Nevertheless, because this is a novel tool, there are several difficulties. Although blockchain is a topic of much discussion, many are unaware of its actual benefits. The aim of this research is to determine the advantages and challenges associated with the use of innovative strategy of blockchain technology in auditing and accounting from the auditors’ perceptions. A five-point Likert scale questionnaire was used to conduct an opinion poll. Employing the non-parametric Kruskal-Wallis test and descriptivestatistics, the researcher examined a sample of 183 auditors from a population of 512 auditors to collect data. The study’s findings indicate that more openness between accounting’s internal and external users is the only advantage that all respondents had a unanimous perspective. Nonetheless, there were notable differences in respondents’ opinions regarding the remaining benefits. The study further interprets auditors’ perceptions not merely as individual attitudes but as reflections of broader institutional culture, shaping resistance or acceptance of blockchain within the auditing profession in Jordan.
