Examining the Impact of Blockchain-Based Accounting Systems on Preventing Financial Fraud in Organizations: An Organizational Psychology and Employee Behavior Analysis of Trust in Digital Systems

Authors

  • Maryam Ghandehari * Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran. https://orcid.org/0009-0000-2593-8634
  • Mohammad Bagher Hamzeh Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
  • Fatemeh Kamali Yazdi Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran.

https://doi.org/10.22105/aaa.v2i4.78

Abstract

The purpose of this study is to examine the role of blockchain-based accounting systems in preventing financial fraud and to analyze the psychological mechanisms of technological trust among organizational employees. The central research question addresses how transparency, immutability, and transaction traceability in blockchain technology can rebuild organizational trust and, consequently, reduce behavioral motivations for fraud. The research employed a descriptive–survey and applied approach. Data were collected through a standardized questionnaire administered to 300 financial employees, accountants, and managers, and analyzed using Structural Equation Modeling (SEM). The findings revealed that technological trust plays a significant mediating role between blockchain implementation and the reduction of financial fraud. Enhanced employee perceptions of system transparency and fairness were found to strengthen ethical behavior and diminish the tendency to manipulate financial information. Accordingly, blockchain-based accounting systems function not only as technical tools for recording information but also as cultural and behavioral mechanisms for institutionalizing integrity and accountability within organizations. The results suggest that success in preventing financial fraud requires integrating technological development with investments in digital trust and employee education, as sustainable ethical conduct and genuine transparency in financial systems can only be achieved through effective interaction between humans and technology.

Keywords:

Blockchain, Digital accounting, Technological trust, Financial fraud, Organizational transparency

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Published

2025-12-15

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Vol. 2 No. 4 (2025): Accounting and Auditing with Applications

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How to Cite

Ghandehari, M., Hamzeh, M. B., & Kamali Yazdi, F. (2025). Examining the Impact of Blockchain-Based Accounting Systems on Preventing Financial Fraud in Organizations: An Organizational Psychology and Employee Behavior Analysis of Trust in Digital Systems. Accounting and Auditing With Applications , 2(4), 292-299. https://doi.org/10.22105/aaa.v2i4.78

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