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Open Access Article
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1 - The Effects of Blockchain Technology on the Accounting and Auditing profession
Payam Noori Doabi ghodratollah taleb nia
10.61186/jstpi.34218.19.76.25

20.1001.1.17355486.1402.19.76.5.5

After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challe More

After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challenges for ongoing auditing and real-time accounting. Blockchain, as a digital ledger in accounting and a large database for recording and processing decentralized distributed Internet-based data and peer-to-peer interactive networks, is based on consensus; which is accompanied by an innovative approach to business models, intermediaries, and stakeholders; but in many centers it is still shrouded in mystery. Therefore, considering the impact of the environment on accounting and auditing as well as the increasing development of technology, this research with a library method and with practical purposes to identify, promote and use blockchain technology, to describe and examine the features, benefits, applications, and limitations Blockchain technology and its effects on the accounting and auditing profession. The results of this study highlight the necessity, importance, impact and position of blockchain technology in the accounting and auditing profession due to the characteristics of this technology such as greater information transparency, disclosure, timeliness, reliability, cost-effectiveness, flexibility, risk reduction, elimination of intermediaries, Demonstrates easy and fast access, and immutability of information. Manuscript profile
Open Access Article
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2 - Improve security in cloud computing infrastructure using block chain protocol
Mohsen Gerami Vahid Yazdanian Siavash Naebasl
10.61186/jstpi.34504.19.76.1

20.1001.1.17355486.1402.19.76.7.7

Security in cloud computing is very important, cloud computing security is a set of computer security and network security in general is information security and when a processing task by using the virtual machine scheduling algorithm in the cloud for processing Unloadi More

Security in cloud computing is very important, cloud computing security is a set of computer security and network security in general is information security and when a processing task by using the virtual machine scheduling algorithm in the cloud for processing Unloading will be This virtual machine will not be able to distinguish the normal mobile user from attackers, thus violating the privacy and security of the transmitted data, so after determining the unloading strategy, the China block can be used in information security. And the information of each server is encapsulated and unloaded in the form of a block. In this research, a proposed solution is presented, which is the combination of China blockchain and cloud computing to increase security and efficiency. The proposed solution is implemented and evaluated in order to evaluate its efficiency increase compared to other existing solutions. Manuscript profile
Open Access Article
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3 - Investigating the effect of perceived value on resistance to the adoption of blockchain technology in the tourism industry
yazdan shirmohamadi Mohadese kokabi Seyyed Mohammad Hadi Qazi Tabatabaei
10.61186/jstpi.41425.19.76.14

20.1001.1.17355486.1402.19.76.8.8

This study aims to provide a conceptual model to understand the factors affecting the resistance to the adoption of blockchain technology in the tourism industry by combining and developing previous models. This research used survey method using questionnaire tool to co More

This study aims to provide a conceptual model to understand the factors affecting the resistance to the adoption of blockchain technology in the tourism industry by combining and developing previous models. This research used survey method using questionnaire tool to collect information and also used structural equation modeling with Partial Least Squares (SEM-PLS) approach for statistical analysis. The findings of this research first develop the theoretical and theoretical relationship between concepts such as perceived value and resistance and secondly examine and study this relationship in the context in which managers and activists of the tourism sector operate. In the first stage, the conceptual model of this research is based on the model presented by Walsh et al [1]. The discussion about the research findings shows that the benefits of substitution in the minds of managers and activists of the tourism sector are much stronger than the costs of substitution of blockchain technology. Also, the simplicity of the infrastructure is one of the key factors that has a high impact on understanding the benefits of replacement as well as the perceived value. Examining the role of perceived functional advantage and perceived image in the formation of alternative benefits is one of the innovations of this research in the research related to the application of blockchain technology in the tourism sector. So it can be concluded that in order to reduce resistance to blockchain technology, managers should emphasize more on the advantages of this technology. Manuscript profile

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