نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this paper is to show how investing in blockchain technology and its application can improve supply chain characteristics (adaptability, regulation and agility) that will overall increase competitive advantage, which in turn will affect company performance. The analysis method was structural equation modeling with partial least squares (PLS) in a sample of 246 accountants working in Tehran stock exchange companies and accounting professors. The results of the present study show that blockchain technology can improve the supply chain (compatibility, alignment, and agility), which leads to competitive advantage, which in turn leads to better company performance. The present study shows that blockchain technology will help to improve supply chain parameters. These findings, in addition to enriching the theoretical literature on the subject, can help companies to develop and promote blockchain-based information technology applications for competitive advantage and better performance.
کلیدواژهها [English]
available at: https://ssrn.com/abstract=2832751
available at:https://doi.org/10.1080/00207543.2018.1518610
doi: 10.24251/HICSS.2017.506.
available at: http://reeexplore.ieee.org/stamp/stamp.jsp?tp=&arnumber=8076767&isnumber=8076728