THE DYNAMIC RELATIONSHIP BETWEEN BIG DATA ANALYTICS, BLOCKCHAIN TECHNOLOGY, AND ACCOUNTING PRACTICES: EVIDENCE FROM SMES IN MENA COUNTRIES

Abstract New technology innovations offer valuable opportunity for improve accounting practices. Therefore, this study examines on the relationship between Big Data Analytics, Blockchain technology and accounting practices in Middle East and North Africa (MENA) countries, with a particularly focus on Small –and Medium- Sized Enterprises (SMEs). This study adopted different measures to assess accounting practices, including performance management, financial reporting, firm budgeting, and fraud risk. Blockchain and Big data analytics were used as measures of financial technology. The study surveyed chartered and qualified accountants from 15 Middle East and North Africa (MENA) countries, collecting1025 participants representing from SMEs. A Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was used to test the hypotheses. The results show a positive and significant impact of Blockchain and Big data analytics on all measures of accounting practice measures in the sampled in SMEs across Middle East and North Africa countries. This study offered a theoretical foundation suggesting that accountants who adopt financial technology tools can gain deeper insight, better forecast outcomes, and streamline routine processes. this study examines the relationship between Big Data Analytics, Blockchain Technology and accounting practices in Middle East and North Africa countries, with a particular focus on Small –and Medium- Sized Enterprises (SMEs). Few studies were investigated this relationship over the world. The research provides insights into how these technologies affect financial reporting, performance management, company budgeting, and fraud risk management. The findings are useful for stakeholders especially accountants and highlights the importance of adopting big data analytics and blockchain technology to improve transparency, efficiency, and decision-making in accounting practices.