Phd Candidate, accounting department,Faculty of Administrative Sciences and Economics, University of Isfahan, Iran
Abstract
Blockchain is one of the most transformative technical innovations in recent computing paradigms. Many applications that are currently known for their difficulty and complexity are being improved by utilizing blockchain and smart contracts. One of the areas where blockchain can be effective is the internal control of companies. In this study, by examining the impact of blockchain-based smart contracts on the internal control system, considering the research conducted and the characteristics of blockchain, it has been determined that blockchain smart contracts are a suitable tool for use in increasing the accuracy of internal control systems, because transparency and accuracy are inherent characteristics of blockchain technology. Companies also face challenges in deploying blockchain, such as high costs and specific expertise in the programming language of the blockchain platform.
Khademzadeh,B . (2026). Investigating the use of blockchain-based smart contracts in a corporate internal control system. Journal of Accounting and Management Vision, 8(111), 164-178.
MLA
Khademzadeh,B . "Investigating the use of blockchain-based smart contracts in a corporate internal control system", Journal of Accounting and Management Vision, 8, 111, 2026, 164-178.
HARVARD
Khademzadeh B. (2026). 'Investigating the use of blockchain-based smart contracts in a corporate internal control system', Journal of Accounting and Management Vision, 8(111), pp. 164-178.
CHICAGO
B Khademzadeh, "Investigating the use of blockchain-based smart contracts in a corporate internal control system," Journal of Accounting and Management Vision, 8 111 (2026): 164-178,
VANCOUVER
Khademzadeh B. Investigating the use of blockchain-based smart contracts in a corporate internal control system. Journal of Accounting and Management Vision. 2026;8(111):164-178 (In Persian).
