Presenting the application model of using blockchain on performance in the banking industry from the perspective of corporate governance

Document Type : Original Article

Authors
SARA yousefzadeh 1
Fraydoon Rahnamay Roodposhti 2
hossein badiei 3
masoud gholamzadeh 4
1 Ph.D. Student, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Professor, Department of Accounting Science and Research Branch, Islamic Azad University, Tehran, Iran
3 Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University,Tehran, Iran
4 Assistant Professor, Department of Accounting Science and Research Branch, Islamic Azad University, Tehran, Iran
10.22034/jik.2026.24003
Abstract
Abstract
Comprehensive literature on the historical process, basic features, fields of use of blockchain technology and the relationship of blockchain technology with bank financial performance. They stated that the distinguishing feature of blockchain technology is that it has an immutable verification system. This research aimed to investigate the applications of blockchain technology on performance in banks from the perspective of company management and presented a model. The statistical population of Iranian bank managers was selected and analyzed using the opinions of 120 executive and financial managers using the structural equation method. The results showed that the use of blockchain technology can significantly affect the performance indicators of banks. Also, blockchain has a significant double effect on the relationship between corporate governance and internal control with the performance of banks. Basically, the non-manipulation of this technology will help to improve the internal control process in banks. Also, bank managers can use blockchain to provide the basis for the establishment of good corporate governance.

Keywords: blockchain, bank performance, corporate governance, internal control
Keywords
blockchain
bank performance
corporate governance
internal control
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