Blockchain technology: A study on accounting professionals

This study aims to examine the perceptions of accounting professionals regarding the use of blockchain technology in accounting practices. The research explores participants' general opinions on blockchain and their evaluations of the technology's contributions to transparency, efficiency, cost reduction, and regulatory compliance. A survey was conducted with 386 accounting professionals. The data were analyzed based on variables such as gender, age, educational background, professional experience, sector, position, and level of knowledge. The findings indicate that participants generally hold positive perceptions of blockchain technology, with attitudes above the moderate level. It was determined that male participants, younger age groups, and those with advanced knowledge exhibit higher levels of positive perception toward the technology. The study concludes that the adoption of blockchain technology in accounting processes varies depending on knowledge levels and demographic factors. In this context, it is recommended that training activities and awareness programs targeting accounting professionals be expanded. Keywords: Blockchain technology, accounting, auditing, accounting professionals