Table 3

Consensus of opinion regarding the amount of each of the items and related factors (Excel)

NoObject/agentConsensus
1How do you rate the level of satisfaction and desirability of the current developments in accounting and auditing?Poor
2How much do you agree with this statement: Accounting and auditing are a profession when they adapt and update their knowledge and practice for new situations and problems?Very good
3In your opinion, how much better is automated accounting and auditing than the current accounting and auditing?Very good
4To what extent do you think accounting and auditing can be done automated?Very good
5In your opinion, how much do accounting and auditing have the necessary features to be automated with technology?Very good
6Do you think automated accounting and auditing on the blockchain platform an evolution?Very good
7The importance, necessity and need for an automated accounting and auditing system considering financial scandals, frauds, bankruptcies and past failuresVery good
8The importance, necessity and need for an automated accounting and auditing system considering the situation and problems in professions, industries and businessesVery good
9The importance, necessity and need for an automated accounting and auditing system considering the volume, type and impact of existing laws, regulations and standardsVery good
10The importance, necessity and need for an automated accounting and auditing system considering the social and political pressures according to the existing situationVery good
11The importance, necessity and need for an automated accounting and auditing system according to the wishes, expectations, needs and requirements of customersVery good
12Familiarity with new technologies such as blockchain, artificial intelligence, Internet of Things, big data, cloud spaceAverage
13The ability of the blockchain platform and features to automated accounting and auditingVery good
14The rate of adoption and implementation of automated accounting and auditing in the blockchain platform according to the current conditions and environment of businesses and the accounting and auditing professionAverage
15The technical and technological infrastructure for the automated accounting and auditing in the blockchain platform is not yet fully readyPoor
16Preparation and availability of existing laws, regulations and standards for automated accounting and auditing in the blockchain platformVery good
17There is still not enough knowledge, literacy and awareness to automated accounting and auditing in the blockchain platformPoor
18Public culture and beliefs are fully ready to accept the automated accounting and auditing on the blockchain platformVery good
19Still, this technology is not available and affordable to automated accounting and auditingPoor
20The existence of technical and technological infrastructures are very effective in automating accounting and auditing in the blockchain platformVery good
21Existing laws, regulations and standards have little effect on the automated accounting and auditing in the blockchain platformPoor
22The necessary knowledge, literacy and awareness are very effective in automated accounting and auditing in the blockchain platformVery good
23Public culture and beliefs have little effect on the automated accounting and auditing in the blockchain platformPoor
24Availability and cost-effectiveness are very effective in automated accounting and auditing in the blockchain platformVery good
25I definitely agree and support the automated accounting and auditing on the blockchain platformVery good
26I definitely intend to participate and use automated accounting and auditing on the blockchain platformVery good
27Accountants and auditors (peers) are in favor of automated accounting and auditing on the blockchain platform and accept and support itAverage
28Institutions, associations and specialized organizations related to accounting and auditing are in favor of automated accounting and auditing on the blockchain platform, and they accept and support itAverage
29Government institutions and organizations are not in favor of automated accounting and auditing in the blockchain platform and do not support it muchPoor
30Companies, institutions and industries are in favor of automated accounting and auditing on the blockchain platform and accept and support itAverage
31Employees of finance, banking, insurance, etc. are not in favor of automated accounting and auditing in the platform of blockchain and do not accept itVery Poor
32Accountants and auditors (peers) and specialized institutions and associations are very effective in implementing and not successfully implementing automated accounting and auditing in the blockchain platformVery good
33Policy and regulation organizations and institutions are very effective in implementing and not successfully implementing automated accounting and auditing in the blockchain platformVery good
34Different companies, institutions and industries are effective in implementing and not successfully implementing automated accounting and auditing in the blockchain platformAverage
35The community is effective in implementing and not successfully implementing accounting and automated auditing in the blockchain platformAverage
36The procedures and methods of the past (traditionalism) are effective in the successful implementation and non-implementation of automated accounting and auditing in the blockchain platformAverage
37People’s age is not very effective in agreeing, accepting, trusting, supporting or using automated accounting and auditing in the blockchain platformPoor
38People’s gender is not effective in agreeing, accepting, trusting, supporting or using automated accounting and auditing in the blockchain platformVery Poor
39The level of influence of people’s experience and skill is effective to some extent in agreeing, accepting, trusting, supporting or using automated accounting and auditing in the blockchain platformAverage
40The knowledge and awareness of people is very effective in agreeing, accepting, trusting, supporting or using automated accounting and auditing in the blockchain platformVery good
41Getting used to the procedures and processes of the past is to some extent effective in agreeing, accepting, trusting, supporting or using automated accounting and auditing in the blockchain platformAverage
42The ease and convenience of using automated accounting and auditing in the blockchain platform is very effective in agreeing, accepting, trusting, supporting or using itVery good
43Advertising and reputation of blockchain technology is effective in its acceptance, acceptance, trust, support or useAverage
44The level of risk tolerance of people is effective in agreeing, accepting, trusting, supporting or using automated accounting and auditing in the blockchain platformAverage
45The feeling of guaranteeing structures legally and technically is very effective in agreeing, accepting, trusting, supporting and using automated accounting and auditing in the blockchain platformVery good
46There is discretion and voluntariness of choice, use of accounting and automated auditing in the blockchain platformAverage
47Automated accounting and auditing on the blockchain platform is highly compatible with the work style that accountants and auditors prefer and expectVery good
48Automated accounting and auditing in the blockchain platform is consistent and compatible with most of the current work procedures and processesVery good
49Automated accounting and auditing in the blockchain platform is acceptable and compatible with the experiences and skills of accountants and auditorsAverage
50Automated accounting and auditing in the blockchain platform is acceptable and consistent with the values and beliefs of accountants and auditorsAverage
51Automated accounting and auditing in the blockchain platform is acceptable and compatible with the current accounting and auditing standards and guidelinesAverage
52Automated accounting and auditing in the blockchain platform is consistent and compatible with most of the needs and demands of the stakeholdersVery good
53The testability and possibility of testing and testing the automated accounting and auditing system in the blockchain platform is very highVery good
54It is not difficult to use the automated accounting and auditing system in the blockchain platformAverage
55The capabilities of the blockchain platform can fully complete the process of collecting data and accounting informationVery good
56The capabilities of the blockchain platform can fully perform the accounting recognition and measurement processVery good
57The capabilities and ability of the blockchain platform can perform the process of analyzing data and accounting informationAverage
58The capabilities of the blockchain platform can completely the process of recording financial events in accountingVery good
59The capabilities of the blockchain platform can completely the transfer process in accounting officesVery good
60The capabilities of the blockchain platform can completely the process of preparing reports and financial statements in accountingVery good
61The capabilities of the blockchain platform can completely the process of providing financial reports to stakeholders in accountingVery good
62The capabilities and ability of the blockchain platform can fully perform the process of proving the existence or occurrence of events and activities in the auditingVery good
63The capabilities and ability of the blockchain platform can fully prove the process of ownership of assets and commitment to debt and transactions in auditingVery good
64The capabilities of the blockchain platform can fully prove the evaluation process and accuracy of measurement and mathematical calculations of transactions, transactions and registrations in the auditVery good
65The capabilities of the blockchain platform can fully prove the process of full information disclosure and information asymmetry in auditingVery good
66The capabilities of the blockchain platform can fully prove the process of presentation, disclosure and transparency of auditing activitiesVery good
67The capabilities of the blockchain platform can fully perform the process of tracking, quality assurance and recording data in the auditingVery good
68The capabilities of the blockchain platform can fully carry out the process of checking compliance with standards and rules and regulations in auditingVery good
69The capabilities of the blockchain platform can fully perform the process of validating and crediting financial statements in the auditingVery good
70The capabilities of the blockchain platform can fully carry out the process of checking internal controls in the auditVery good
71The capabilities of the blockchain platform can perform the process of commenting and auditing reports on financial statementsAverage
72The capabilities of the blockchain platform can completely prevent fraud, abuse and manipulation in auditingVery good
73The capabilities of the blockchain platform can completely simplify, facilitate and accelerate the auditing processVery good
74Automated accounting and auditing in the blockchain platform is very effective in the simplicity, ease and convenience of doing accounting and auditingVery good
75Automated accounting and auditing in the blockchain platform is very effective in the speed of accounting and auditingVery good
76Automated accounting and auditing in the blockchain platform is very effective in the usefulness and desirability of information and reportsVery good
77Automated accounting and auditing in the blockchain platform is very effective in transparency and obtaining more information and reportsVery good
78Automated accounting and auditing in the blockchain platform is very effective in the reliability and reliability of information and reportsVery good
79Automated accounting and auditing in the blockchain platform is very effective in the relevance of information and reportsVery good
80Automated accounting and auditing in the blockchain platform is very effective in the timeliness of information and reportsVery good
81Automated accounting and auditing in the blockchain platform is very effective in comparability of information and reportsVery good
82Automated accounting and auditing in the platform of blockchain is very effective in the uniformity and stability of the procedure in the methods and proceduresVery good
83Automated accounting and auditing in the blockchain platform is very effective in the security of information and reportsVery good
84Automated accounting and auditing in the blockchain platform is very effective in better job performance and creating self-esteem and a sense of success in accountants and auditorsVery good
85Automated accounting and auditing in the blockchain platform is very effective in competitive advantageVery good
86Automated accounting and auditing in the blockchain platform is very effective in creating valueVery good
87Automated accounting and auditing in the blockchain platform is very effective in the effectiveness, efficiency, increase and improvement of job performanceVery good
88Automated accounting and auditing in the blockchain platform is very effective in saving and reducing time and costsVery good
89Automated accounting and auditing in the platform of blockchain is very effective in the feeling of satisfaction, peace, pleasure and convenience of performing automated audits and auditsVery good
90Automated accounting and auditing in the blockchain platform is very effective in increasing the social status of accountants and auditorsVery good
91Automated accounting and auditing in the blockchain platform is very effective in reducing agency problems (conflict of interests and lack of trust between managers and owners)Very good
92Automated accounting and auditing in the blockchain platform is very effective in improving information processingVery good
93Automated accounting and auditing in the platform of blockchain is very effective in complying with laws, regulations and normsVery good
94The online and automated implementation of many processes, rules, regulations and standards in the accounting and automated auditing system on the blockchain will shrink the structure of organizations and institutionsAverage
95The online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system on the blockchain platform will reduce outdated, old and inefficient rules and regulationsVery good
96The online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system on the blockchain platform causes positive environmental effects (reduction of pollution, reduction of transportation, reduction of temperature, reduction of waste, reduction of tree cutting, reduction of illegal hunting, preventing the extinction of animals, saving, occupying)Very good
97The online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system in the blockchain platform is in line with public interest, social welfare, social justice and professional competenceVery good
98The online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system in the blockchain platform will stabilize the position and involve regulatory and standardization organizations and institutions in activities and processesAverage
99The online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system on the blockchain platform will increase the demand for strong and highly skilled accountants and auditors and the growth of accountants and auditorsVery good
100The online and automated implementation of many processes, laws, regulations and standards in the automated accounting and auditing system in the blockchain platform can help to analyze the communication and interactions between people, companies and institutionsAverage
101The online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system on the blockchain platform can do a lot of work for accountants and auditors to meet the information needs of stakeholdersVery good
102The results of online and automated implementation of many processes, rules, regulations and standards in the automated accounting and auditing system in the blockchain platform will be provable, objective and tangible for usersVery good
103The feeling of insecurity, worry, fear and anxiety of doing accounting and auditing by technology is not muchAverage
104With the Automated accounting and auditing, there will still be a need for accountants and auditors, and these professions will not disappearVery Poor
Source(s): Table by authors

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