International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

scenario planning 20-year of financial managers on the role of blockchain in the supply chain with a collective agreement approach in listed companies

Document Type : Original Article

Authors
Department of Industrial Management, Ki.C, Islamic Azad University, Kish, Iran
Abstract
The most important concern of financial managers is value creation in the supply chain process. The emergence of new technologies such as blockchain in this field requires more detailed studies. The purpose of this research is to express the scenario planning 20-year of financial managers on the role of blockchain in the supply chain with a collective agreement approach in listed companies. The present research is of exploratory and mixed type. For this purpose, the research questions were first answered by studying specialized texts and soliciting opinions from 20 experts. The first research question show that drivers are divided into 12 main axes: governance; technology; economic; financial; political, cultural and legal; social and demographic; Environment, Energy and Resources; Companies and Organizations; Education and Research; Management Accounting; Auditing and finally Supply Chain were categorized. Based on Fuzzy Delphi calculations, drivers were approved with an acceptance threshold score of 0.7. Based on collective agreement of experts, Probable, desirable, and possible futures and desirable future scenarios include familiarity with prerequisites, skills related to blockchain security, programming requirements for blockchain, smart contracts, blockchain platforms, non-technical skills (finance and etc.). Based on collective agreement of experts and analytical hierarchy process strategies and programs were respectively Comparative studies and feasibility research; Creating infrastructure; Formulating the necessary laws and regulations; Educational programs and finally updating new technologies. The supply chain plays a fundamental role in the financial management of listed companies, and modern technologies are essential for this.


Articles in Press, Accepted Manuscript
Available Online from 23 December 2025