Examining the role of metaverse on the future of accounting and auditing

Document Type : Original Article


1 Assistant Professor, Department of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran

2 MSc.of of Accounting, Hakim Toos Higher Education institute, Mashhad, Iran


The metaverse is a hypothetical future iteration of the Internet that supports long-term, decentralized online 3D virtualization environments, the links between the financial, virtual, and physical worlds are ever more interconnected. It is a network of always-on virtual environments where many people can interact with each other and digital objects while acting out virtual representations or avatars of themselves. The purpose of this research is to investigate the impact of Metaverse on the future of accounting and auditing based on accountants' point of view. The statistical population in this research is all accountants and official auditors working in the city of Mashhad, which is an unlimited society (whose number is 1200 according to the report of the Iranian Association of Official Accountants). According to Morgan's table, the statistical sample is estimated to be 291 people (approximately 300 people) who were sampled as available. SPSS and LISREL software were used for data analysis. The results of the research showed: the nature, position, examples and attributes of metaverse have an impact on the future of accounting and auditing. Therefore, the main hypothesis that Metaverse affects the future of accounting and auditing is confirmed.


Main Subjects

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