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
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [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]
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