The Impact of Applying Blockchain Technology in Improving the Quality of Accounting Information and Enhancing Transparency in Supply Chains: Applied Study in the General Company for Electrical Industries for the Period 2010-2024

Authors

  • Hayder Oudah Kadhim Al-University of Al-Qadisiyah, College of Administration and Economics, Department of Accounting, Iraq
  • Abdulameer Zamil Lateef Al-Qadisiyah University, College of Engineering, Department of Chemical
  • Sarah Abdulzahra Hahi Al-University of Al-Qadisiyah, College of Administration and Economics, Department of Business Administration

Keywords:

Applying Blockchain Technology, Quality of Accounting Information, Transparency

Abstract

The research purposes to demonstrate the influence of the request of blockchain technology in educating the quality of accounting information (AI) and enhancing transparency in supply chains, through an practical study in the General Company for Electrical Businesses during the old-fashioned (2010-2024). The importance of the education is highlighted by the cumulative challenges opposite industrial companies in achieving accuracy, reliability and transparency in financial declarations and supply processes, which calls for the adoption of contemporary and effective technical solutions. The research trusted on the descriptive logical approach, in addition to the use of the arena method through questionnaires and interviews absorbed to a sample of accounting, logistics, and information technology employees in the business. Accounting data and supply chain archives for the period studied were also analyzed, with the purpose of determining the degree of digital transformation and the adoption of blockchain technologies and its impact on the quality of AI and transparency of operations. The results of the learning showed that the application of blockchain technology has a important positive impact in improving the quality of AI in terms of correctness, timeliness, and verifiability, and contributed to levitation the level of transparency in the supply chain by refining traceability and reducing the probabilities of manipulation or fraud. The study recommended the indispensable to enlarge the application of blockchain technologies within communal institutions, and to provide the essential infrastructure and workout.

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Published

2025-06-24

How to Cite

Kadhim, H. O., Lateef, A. Z., & Hahi, S. A. (2025). The Impact of Applying Blockchain Technology in Improving the Quality of Accounting Information and Enhancing Transparency in Supply Chains: Applied Study in the General Company for Electrical Industries for the Period 2010-2024. American Journal of Business Practice, 2(6), 269–282. Retrieved from https://semantjournals.org/index.php/AJBP/article/view/2111

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