Document Type : Research Paper

Authors

• Tayebeh Gharibi ¹
• Naamat Rostami Mazouei ²
• Azar Moslemi ³
• Masoud Tahernia ⁴

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

² Assistant Professor, Department of Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran

³ Assistant Professor, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran

⁴ Assistant Professor, Department of Accounting, Lorestan University, Khorram Abad, Iran

Abstract

The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative and quantitative part, first seeks to provide a theoretical framework based on the approach of Glazer (1992) in the process of ground theory and Secondly, in order to determine the most effective central component of digital assets accounting implementation, the interpretive ranking process is also used. The results of the qualitative part of the study during the 12 interviews conducted indicate the identification of 4 categories, 5 components and 25 conceptual themes, which provided the theoretical framework of the investigated phenomenon by confirming the reliability of the main axes of the study through Delphi analysis. The results of the quantitative part of the study also showed that the central component of compliance with the internal controls of digital assets "J4" is the most important mechanism for implementing the accounting of digital assets in the context of capital market companies, which can strengthen the information capacities of users.

Keywords

• Digital Assets
• Mutual Matrices
• Fair Value

Main Subjects

• Financial Accounting