International Journal of Accounting and Management Sciences (IJAMS)
IJAMS Vol.4 No.2 April 2025
DOI https://www.doi.org/10.56830/IJAMS04202503
Authors
Hossam Ahmed El Sayed Hassan
Rehab Esam El Din Ragheb Hashem
Ahmad A. Abu-Musa
Abstract
The main objective of the current study is to discuss and empirically examine the impact
of Metaverse on the quality of financial reporting in the Egyptian environment.
Moreover, this study addresses Metaverse as one of the most important technologies that
could be used to enhance the financial reporting process. A Field study was conducted on
a selected sample of academics, AI assistants, professional accountants, and IT specialists
in the Egyptian environment. The questionnaire was sent to 215 respondents while only
200 valid responses were received. The researchers also used a Metaverse platform based
on blockchain which is called Spatial.io to immerse respondents in Metaverse experience.
The field study concluded that using Metaverse tools has a positive impact on the quality
of financial reports by improving the quality of accounting information represented in
(relevance, reliability, comparability, and timeliness) of accounting information. The
study provides new insights into the association of Metaverse technologies of AI
initiatives with various qualitative characteristics of financial information in an emerging
country, namely Egypt; and it also provides a foundation for further academic research in
the field.
Keywords: Metaverse, Financial Reporting Quality, Fourth Industrial Technologies,
Metaverse Layers
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