نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشگاه آزاد اسلامی، واحد اهواز، اهواز، ایران.
2 هنرآموز حسابداری، اداره کل آموزشوپرورش خوزستان، اداره آموزش پرورش باوی، باوی، ایران.
کلیدواژهها
موضوعات
عنوان مقاله English
نویسندگان English
Purpose: Digital currencies are based on information technology and are independent of banks and governments in the real world, which is called the fourth industrial revolution. This type of currency has value like other common currencies and can be used for buying and selling, exchanging, and all financial processes. Therefore, it must be accepted that a revolution has occurred in the field of economic exchanges, rendering traditional currencies doomed to change. In addition, the use of digital currencies provides traceability. Traceability is one of the most valuable elements that affect the usability and commercialization of digital currencies; this capability will be a key factor in user adoption and market acceptance. The advantages of cryptocurrencies and the process of selecting investors in their use, along with the need to find strong solutions for accepting digital currencies in Iran's digital currency market, motivate the study, given the importance of digital currencies in creating new economic and technological opportunities. To provide for the country to explore the issue has strengthened. Therefore, the present study aims to examine the effects of transparency, attitude, and traceability on the adoption of digital currencies, with customer satisfaction as a mediating variable, in Iran's digital business transactions.
Methodology: The research method was applied with a descriptive-survey purpose and a comparative research approach. The statistical population in this research is all users of digital currencies in Iran, which was considered unlimited, and the sample size was determined using Cochran's 386 formula, with non-probability sampling. To conduct this research, 386 questionnaires were distributed to digital currency users in Iran and collected. The data collection tool was a questionnaire, whose content validity was confirmed by experts, and reliability was assessed using a Cronbach's alpha coefficient of 0.81. The research hypotheses were tested using SPSS and LISREL software.
Findings: The results of the research show that transparency has a positive and significant effect on the acceptance of digital currencies, attitude towards the acceptance of digital currencies, and traceability on the acceptance of digital currencies in Iran's digital business transactions, and transparency on customer satisfaction, attitude towards customer satisfaction, and traceability on satisfaction. The customer has a positive and significant effect on Iran's digital business transactions, as well as transparency with the role of customer satisfaction on the acceptance of digital currencies, attitude with the role of customer satisfaction on the acceptance of digital currencies, and traceability with the role of customer satisfaction on the acceptance of digital currencies in Iran's digital business transactions. It is direct and meaningful.
Originality/Value: Considering the conditions of the global markets and the mutual influence of all financial markets on each other, the use of digital currencies for monetary transactions will be efficient and the development of the infrastructure for accepting these currencies, creating transparency and high security of the relevant networks and changing the attitude of governments Increasing government trust and using digital currencies as an alternative to cash will result in better and faster conditions for business transfers.
کلیدواژهها English