The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 2 Serial Number 10 2025 07 01 Investigating the Role of Blockchain Technology and Artificial Intelligence in the Enhancement and Improvement of Accounting Information Systems Using an Interpretive Structural Approach Investigating the Role of Blockchain Technology and Artificial Intelligence in the Enhancement and Improvement of Accounting Information Systems Using an Interpretive Structural Approach 1 17 10.61838/bmfopen.2.4.8 EN Journal Article 2025 03 06 <p>Blockchain technology and artificial intelligence can significantly enhance accounting information systems. Blockchain, by providing an immutable and transparent record of transactions, increases data reliability and security and enables accurate and real-time tracking of financial information. On the other hand, artificial intelligence, by analyzing big data and identifying patterns, can assist in improving financial forecasts, detecting fraud, and automating accounting processes. Together, these two technologies increase the efficiency, accuracy, and transparency of accounting systems, leading to improved decision-making. Therefore, this study was conducted to investigate the role of blockchain technology and artificial intelligence in enhancing and improving accounting information systems using an interpretive structural approach. The data required for the study were collected through interviews with expert accountants who had full familiarity with information technology, blockchain, and artificial intelligence. In this research, using Interpretive Structural Modeling (ISM), a framework for enhancing and improving accounting information systems based on blockchain technology and artificial intelligence was designed. Based on interpretive structural modeling, a total of 15 components were presented within three dimensions in the final ISM model. The components of reducing human error, managing and processing big data, improving process automation, forecasting and analyzing processes, and enhancing computations were placed under the dimension of "artificial intelligence" at the third level of the model. The components of increasing information security, decentralization, cost reduction, enhancing speed and efficiency, transaction transparency, and standardization were placed under the dimension of "blockchain technology" at the second level of the model. Additionally, the components of increasing information security, improving the accuracy and speed of reporting, enhancing transparency and reliability, and the enhancement and improvement of software were categorized under the dimension of "enhancement and improvement of accounting information systems" at the third level of the model.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/199/170