Jaafar Abbas Kareem, Sahar Sepasi, and Javad Reza Zadeh, “Opportunities and Challenges of Blockchain Technology Adoption in Accounting: A Qualitative Study Based on the Perspectives of Accounting Experts and Academics in the Republic of Iraq”, IJCISIM, vol. 18, no. 20s, pp. 1733–1759, Nov. 2026.