2025, Vol. 8, Issue 2

author(s)
Ali Nadhem Abdulameer

abstract
This study seeks to explore the relationship between accountants' knowledge of blockchain technology and their expectations of its importance and impact on the accounting profession. The study's findings revealed that accountants possess moderate knowledge of blockchain technology and its various uses, with positive expectations about its impact in transforming accounting practices toward greater transparency, accuracy, and security. The study indicated a direct correlation between the level of technical knowledge and their expectations of the potential benefits of blockchain in the field of accounting. It also demonstrated that adopting this technology can contribute to reducing human error, accelerating accounting processes, and reducing the costs associated with manual operations. In light of this, the study recommends strengthening educational and training programs focused on blockchain, as well as encouraging accounting institutions to adopt this technology and address its associated challenges by developing appropriate regulatory frameworks. The research highlights the importance of preparing accountants for the requirements of the digital age by enhancing their efficiency and knowledge of modern technologies to contribute to the development of the accounting profession and ensure its suitability for future requirements.