The Impact of Digital Transformation and Blockchain on Accounting in Algeria

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Ben Moussa Kamel Eddine, Khalil Gherbi, Khelifi Samiya

Abstract

This study aimed to analyze the level of knowledge of accountants in Algeria regarding blockchain technology, understand its characteristics and applications, and measure their awareness of its impact on the accounting profession. To achieve this, a questionnaire was developed and distributed to a random sample of 54 financial accountants in Algeria. Primary data were collected and analyzed using a set of appropriate statistical methods to test the hypotheses via SPSS software.

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