Table 5 Obtained categories and themes

Antecedents

1- Weak knowledge of the relationship between blockchain technology and accounting

2- The responsibility for implementing blockchain technology is decided by the company

3- Blockchain technology has the potential to enhance the accounting profession

4- Blockchain is a replacement for bookkeeping

5- Of course, blockchain technology will work on innovating accountants’ skills

6- Accountants’ skills will need to expand

Phenomenon: positive sides

7- Enhancing accountants’ skills

8- Innovating accountants’ skills

9- Increasing performance efficiency

10- Reducing costs

Phenomenon: negative sides

11- Not using blockchain technology in the accounting profession will weaken accountants’ skills

12- Weak performance

13- Undeveloped accountant skills

14- Increased costs

Consequences

15- Higher costs

16- Technical lag

17- More future complications

18- Decrease market share