Document Type : Research Paper
Authors
1 PhD student, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
3 Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
Abstract
The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the areas of facilitating the processes of implementing tokenization in the context of the cloud accounting platform. Then, by conducting a Delphi analysis, the evaluation of the theoretical consensus limit based on the generalization of the core components and propositional themes to the study platform was carried out, so that after that it is possible to generalize the core themes and components to the study platform, and through the fuzzy network analysis, the most effective component was first And secondly, the most important content of a proposition should be selected at the level of capital market companies. The results in the qualitative section during 12 interviews and the creation of 284 open codes indicate the identification of three categories; It has six components and thirty one propositional themes. Then, through Delphi analysis, six propositional themes were eliminated in two rounds, and a total of twenty-five propositional themes along with six core components were used for fuzzy network analysis. The results of the fuzzy network analysis were firstly determined, the two components of security support and cyber support are more effective in the implementation of tokenization in order to improve the security of cloud accounts of capital market companies.
Keywords
Main Subjects
)