نوع مقاله : مقاله پژوهشی

نویسندگان

• امیر حاجی زاده امینی ¹
• سیدعباس برهانی ²
• مژگان صفا ³

¹ دانشجوی دکتری، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

² گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

³ گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.

چکیده

این مطالعه به دنبال ارائه‌ی چارچوبِ زمینه‌های تسهیل فرآیندهای پیاده‌سازی توکنیزاسیون در بستر پلتفرم حسابداری ابری و ارزیابی زمینه‌های محوری و گزاره‌ای آن در سطح شرکت‌های بازار سرمایه می‌باشد. به لحاظ روش شناسی این مطالعه ترکیبی است که براساس رویکرد اکتشافی و توسعه‌ای تلاش نموده است تا در بخش کیفی اقدام به شناسایی زمینه‌های تسهیل فرآیندهای پیاده‌سازی توکنیزاسیون در بستر پلتفرم حسابداری ابری نماید. سپس با انجام تحلیل دلفی نسبت به ارزیابی حد اجماع نظری مبنی بر تعمیم مولفه‌های محوری و مضامین گزاره‌ای به بستر مطالعه اقدام شد تا پس از آن امکان تعمیم مضامین و مولفه‌های محوری به بستر مطالعه مقدور باشد و از طریق تحلیل شبکه‌ای فازی اولاً اثرگذارترین مولفه و ثانیاً مهمترین مضمون گزاره‌ای در سطح شرکت‌های بازار سرمایه انتخاب شوند. نتایج در بخش کیفی طی 12 مصاحبه و ایجاد 284 کد باز، حکایت از شناسایی سه مقوله؛ شش مولفه و سی و یک مضمون گزاره‌ای دارد. سپس از طریق تحلیل دلفی، شش مضمون گزاره‌ای طی دو راند حذف شدند و مجموعاً بیست و پنج مضمون گزاره‌ای به همراه شش مولفه‌ی محوری، برای تحلیل شبکه‌ای فازی مورد استفاده قرار گرفتند. نتایج تحلیل شبکه‌ای فازی اولاً مشخص شد، دو مولفه‌ی پشتیبانی امنیتی و پشتیبانی سایبری در پیاده‌سازی توکنیزاسیون جهت اثربخشی بالاتر در ارتقاء امنیت حساب‌های ابری شرکت‌های بازار سرمایه از اثرگذاری بالاتری برخوردار می‌باشند. ثانیاً مشخص شد تعریف امضای دیجیتال برای هریک از کاربران جهتِ امنیت‌سازی حساب‌های ابریو تعریف احرازِ هویت کاربران جهتِ امنیت‌سازی حساب‌های ابری مهمترین مضامین گزاره‌ای در این رابطه تلقی می‌شوند.

کلیدواژه‌ها

• توکنیزاسیون
• حسابداری ابری
• امنیت سایبری

موضوعات

• ابزارهای حسابداری
• نرم افزارها

عنوان مقاله [English]

Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform

نویسندگان [English]

• Amir Hajizadeh Amini ¹
• Seyd Abbas Borhani ²
• Mojgan Safa ³

¹ PhD student, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

² Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran

³ Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.

چکیده [English]

This study seeks to provide a framework for facilitating tokenization implementation processes in the context of cloud accounting platforms and to evaluate its core and propositional contexts at the level of capital market companies. In terms of methodology, this study combines exploratory and developmental approaches and, in the qualitative part, aims to identify areas that facilitate the processes of implementing tokenization in cloud accounting platforms. The qualitative results derived from 12 interviews and the creation of 284 open codes indicate the identification of three categories with six components and thirty-one propositional themes. Then, through Delphi analysis, six propositional themes were eliminated in two rounds, leaving a total of twenty-five propositional themes along with six core components for fuzzy network analysis. The results of the fuzzy network analysis first showed that the two components of security support and cyber support are more effective in implementing tokenization to improve the security of cloud accounts of capital market companies. Second, it was found that defining a digital signature for each user to secure cloud accounts and defining user authentication to secure cloud accounts are considered the most important propositional themes in this regard.

Introduction

The increasing changes in the world of communication and information have significantly transformed the functional systems of accounting knowledge compared to the past and have become part of companies’ business strategies in exchanging information with stakeholders. The extent of these changes has led the accounting profession to consider more comprehensive aspects of reflecting information to stakeholders by modifying its functional infrastructure in information disclosure, while still maintaining its classic practices. In this way, these changes have reduced the costs of comparing financial statements for information users and have improved the quality of financial decisions, both by accelerating the receipt and analysis of information and by enhancing the allocation of competitive resources.
 

Literature Review

Cloud accounting is a type of cloud computing program designed specifically for processing financial data. It can shorten financial procedures through a system that enables the processing, storage, and feedback of financial functions to stakeholders at a higher speed than in the past. These services are provided to information users online and through remote servers by companies and accounting units. On the other hand, cloud accounting can also be regarded as a form of data mining and data storage that, through online or web-based reporting, improves the quality of financial decisions by providing more reliable information disclosure. Cloud accounting typically includes a set of applications that allow information users to access data more quickly and conveniently through the Internet.
 

Methodologhy

In this study, the methodology is a so-called multi-method approach to implementing the research objectives. The data collection methods are diverse and combine both qualitative and quantitative tools. The qualitative methodological process uses interviews, while the quantitative methodological process relies on fuzzy checklists. In terms of the philosophical nature of the study, it should be considered inductive-deductive. By relying on the inductive philosophy, the study seeks to identify the underlying dimensions that facilitate tokenization implementation processes in the context of cloud accounting platforms. On the other hand, the deductive philosophy supports the generalization of the central components and propositional themes to the study context, enabling the evaluation of the identified dimensions at the level of capital market companies. From an objective approach, it should be acknowledged that, due to the emerging nature of the phenomenon under study, this research is classified as exploratory. From a results perspective, the study should be considered developmental, as it attempts to create a more coherent understanding of this phenomenon in accounting knowledge by integrating a set of contextual factors that influence the facilitation of tokenization implementation processes in cloud accounting.
 

Result

Since the conceptual nature of tokenization is based on securing both physical and digital accounts, this study sought to identify the prerequisite functions required to facilitate its implementation processes in the context of a cloud accounting platform, using grounded theory analysis. Considering the emergence of theoretical saturation in the twelfth interview with research experts, 284 open codes were created. Based on axial and selective coding, three categories, six components, and thirty-one propositional themes were identified. These dimensions represent three general mechanisms that facilitate tokenization in enhancing the effectiveness of cloud accounting: management support, strategic/strategic support, and institutional/social support. Each refers to areas that can be addressed by allocating resources and providing professional training in a timely manner. First, professional operators can be prepared for the adoption of cloud accounting through both mental and professional empowerment, while resources are allocated for software and infrastructure development to improve the security of accounts. Second, internal supervisory units should provide security and cyber support to ensure users receive higher-quality, more secure financial information. Third, through institutional and social functions, upstream organizations should work toward the standardization and integration of companies' practices in using cloud accounting platforms by setting more specific requirements, thereby create a higher level of support for shareholders and other information users.
 

Discussion

This study seeks to provide a framework for facilitating tokenization implementation processes in the context of cloud accounting platforms and to evaluate its core and propositional contexts at the level of capital market companies. In interpreting the results, it should be noted that security support, as a foundation for facilitating tokenization and enhancing the effectiveness of cloud accounting functions, is considered both a structural and strategic approach to strengthening the cloud accounting platform against hacker intrusion. Based on the ranking of propositional themes, it was determined that accounting units using this platform need to maintain proper supervision over the registration of documents, payments, and receipts by designating operators with the ability to digitally sign, in order to prevent the hacking of companies' accounts and financial systems.
 

Conclusion

In line with the results obtained, strategists of leading companies using the effective functions of cloud accounting platforms are advised to develop the security and cyber capabilities of accounts beyond the tools currently defined in cloud computing.

کلیدواژه‌ها [English]

• Cloud Accounting Platform
• Cybersecurity
• Tokenization