بررسی ابعاد و مزایای انتشار صکوک هوشمند با استفاده از فناوری بلاکچین در بازار سرمایه ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 مالی،دانشکده مدیریت، اقتصاد، حسابداری ،دانشگاه آزاد تبریز ،تبریز، ایران

2 حسابداری، دانشکده مدیریت، اقتصاد، حسابداری، دانشگاه آزاد تبریز ،تبریز. ایران.

3 حسابداری، دانشکده مدیریت، اقتصاد حسابداری، دانشگاه آزاد تبریز، تبریز، ایران

چکیده

در سال‌های اخیر، انتشار صکوک هوشمند با استفاده از فنّاوری‌های جدید مورد توجّه ارکان بازارهای مالی مخصوصا بازار سرمایه بوده است.فنّاوری بلاکچین فرآیند تسویه معاملات را آنی می‌کند و کارمزد واسطه‌ها را حذف می‌کند. به همین خاطر نهادهای مالی از قبیل بورس‌ها و بانک‌ها در سراسر جهان ، در حال بررسی چگونگی استفاده بهینه از فنّاوری بلاکچین به عنوان راهی برای کاهش هزینه‌ها، کاهش ریسک ، بهبود کارایی و افزایش امنیت هستند. هدف اصلی‌‌این پژوهش، بررسی ابعاد و مزایای انتشار صکوک هوشمند با استفاده از فناوری بلاکچین در بازار سرمایه ایران می باشد. روش‌‌این پژوهش از نوع کیفی و در قالب تحقیقات پیمایشی و توسعه ای می باشد. به همین منظور در‌‌این تحقیق از کلیه مشارکت کنندگان بازار سرمایه در قالب مدیران و کارشناسان خبره به عنوان جامعه تحقیق استفاده شده است. در‌‌این بخش با استفاده از نمونه گیری اشباع نظری تعداد نمونه ی 16 نفری انتخاب شده است. به منظور شناسایی مقوله‌ها و زیرمقوله‌ها با روش تحلیل محتوا و نرم افزار maxqda ، تعداد 66 زیرمقوله در قالب 12 مقوله‌ی اصلی جهت انتشار صکوک هوشمند شناسایی شد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Investigating the dimensions and benefits of issuing smart sukuk using blockchain technology in the capital market of Iran

نویسندگان [English]

  • mehdi ghorbanpoor 1
  • mehdi zeynali 2
  • yaghoub pourkarim 3
1 PhD student in financial engineering, Accounting, Faculty of Management, Accounting Economics, Tabriz Azad University, Tabriz, Iran
2 Accounting, Faculty of Management, Accounting Economics, Tabriz Azad University, Tabriz, Iran
3 Accounting, Faculty of Management, Accounting Economics, Tabriz Azad University, Tabriz, Iran
چکیده [English]

In recent years, the issuance of smart sukuk using new technologies has attracted the attention of the pillars of the financial markets, especially the capital market. Blockchain technology makes the transaction settlement process instantaneous and eliminates the fees of intermediaries. For this reason, financial institutions such as stock exchanges and banks around the world are investigating how to optimally use blockchain technology as a way to reduce costs, reduce risk, improve efficiency and increase security. The main purpose of this research is to investigate the dimensions and benefits of issuing smart sukuk using blockchain technology in the capital market of Iran. The method of this research is qualitative and in the form of survey and development research. For this purpose, in this research, all capital market participants in the form of managers and expert experts have been used as the research community. In this section, a sample of 16 people has been selected using theoretical saturation sampling. In order to identify categories and subcategories with the content analysis method and maxqda software, 66 subcategories were identified in the form of 12 main categories for issuing smart sukuk.

کلیدواژه‌ها [English]

  • Smart Sukuk
  • blockchain
  • Iranian Capital Market
  • cryptocurrency
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