ASSESSMENT OF THE PERCEPTIONS AND BASIC SKILLS OF ACCOUNTING PROFESSIONALS IN TR90 REGION REGARDING THE USE OF BLOCKCHAIN TECHNOLOGY

Yıl 2025, Cilt: 10 Sayı: 20, 508 - 521, 27.12.2025

Yusuf Kurt , Abdurrahman Çalık , Esra Bildirici Çalık , Ömer Keskin

https://doi.org/10.54831/vanyyuiibfd.1743349

https://izlik.org/JA36BM38UL

Öz

Blockchain is a distributed ledger technology that employs cryptographic techniques to securely link and record data in interconnected blocks. Due to its decentralized nature, no single block in the blockchain can be altered retroactively without consensus, ensuring data integrity. This study examines accounting professionals' perceptions and fundamental skills regarding blockchain adoption in Turkey's TR90 region (Giresun, Gümüşhane, Artvin, Rize, Trabzon, and Ordu). Using the Technology Acceptance Model (TAM), the research measured 400 accounting professionals' perceived usefulness, computer self-efficacy, and behavioral intention toward blockchain adoption. Data were analyzed through structural equation modeling (SEM) with Smart PLS 4.0. Results indicate that both perceived usefulness and computer self-efficacy significantly and positively influence intention to use blockchain technology. These findings highlight the pivotal role of individual perceptions and competencies in blockchain adoption among accounting professionals.

Anahtar Kelimeler

Blockchain Technology , Technology Acceptance Model (TAM) , Accounting Professionals , TR90 Region , Structural Equation Modeling

Proje Numarası

11456

TR90 BÖLGESİNDE MUHASEBE MESLEK MENSUPLARININ BLOCKCHAİN TEKNOLOJİSİ KULLANIMINA İLİŞKİN ALGILARI VE TEMEL BECERİLERİNİN TESPİTİ

https://izlik.org/JA36BM38UL

Öz

Blockchain, verilerin güvenilir bir şekilde saklanabilmesi için kriptografi tekniği ile verileri birbirine bağlayarak kaydeden bloklardan oluşmaktadır. Blockchain'deki tüm bloklar doğası gereği dağıtılmış olduğundan, Blockchain'deki herhangi bir blok, diğer blokları etkilemeden geriye dönük olarak değiştirilememektedir. Bu araştırmada TR90 Bölgesinde (Giresun, Gümüşhane, Artvin, Rize, Trabzon ve Ordu) muhasebe meslek mensuplarının Blockchain teknolojisi kullanımına ilişkin algıları ve temel becerilerini tespit etmek amaçlanmıştır. Bu kapsamda meslek mensuplarının Blockchain teknolojisine ilişkin algıları Teknoloji Kabul Modeli (TKM) ile ölçülmüştür. TKM ile 400 muhasebe meslek mensubu üzerinde algılanan fayda, bilgisayar öz yeterlik ve kullanım niyeti değişkenleri Smart PLS 4.0 yapısal eşitlik modeli (YEM) ile analize tabi tutulmuştur. Çalışmadan elde edilen sonuçlara göre Blockchain teknolojisini kullanma niyeti üzerinde algılanan fayda ve bilgisayar öz yeterlik boyutlarının pozitif ve anlamlı bir etkiye sahip olduğu tespit edilmiştir. Bu sonuçlar Blockchain teknolojisinin benimsenmesinde muhasebe meslek mensuplarının kişisel algıları ve yetkinliklerinin kilit rol oynadığını göstermektedir.

Anahtar Kelimeler

Blockchain teknolojisi , Teknoloji Kabul Modeli (TKM) , Muhasebe Meslek Mensubu , TR90 Bölgesi

Destekleyen Kurum

Van Yüzüncü Yıl Üniversitesi Bilimsel Araştırma Projeleri Koordinasyon Birimi

Proje Numarası

11456

Kaynakça

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