The observation instrument before the expert panel

Abstract

Cryptographic security blockchain brings to accounting, the reliability of distributed recording and it is presumed that it could generate significant changes in accounting practice in the face of the widespread opinion that the move to triple entry would entail. The bibliographic survey showed the benefits attributed to this technology, its experimental nature, the expectations generated in the accounting discipline and the lack of scientific instruments. The aim of this article is to carry out, on the basis of expert judgement and statistical techniques, the process of validating the content of the observation instrument. The research follows a classical structure of theoretical-empirical analysis. The methodological choices include a non-experimental, descriptive, cross-sectional, qualitative-quantitative and prospective design that collects data by means of a survey. Expert judgement is a widespread external evaluation practice that weights the representativeness of the instrument's items. The degree of agreement was determined by Fleiss' kappa coefficient. The validation process of the interview document achieved consensus among the evaluators regarding the validity of its content for producing information on blockchain, cryptocurrencies and accounting information; however, the evidence should be admitted with caution given the non-probabilistic selection of the sample. The narrow values of the evidence are attributed to the emerging nature of the topics addressed, however, they exceed the threshold of agreement required of the expert panel, having verified the criteria of clarity, coherence, relevance and sufficiency, used to evaluate the interview document.