Modeling Accounting and Financial Reporting in the Metaverse Using Structural Equations

November 4, 2025Financial Economics فصلنامه اقتصاد مالیOpen Access

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Key Points

This research aims to design and test a conceptual model for analyzing accounting and financial reporting patterns in the metaverse.
Utilized a mixed-methods approach incorporating quantitative surveys and qualitative interviews.
Collected data from 360 executives, auditors, and market experts through electronic questionnaires.
Conducted 11 semi-structured interviews to gather expert insights on the implications for accounting and technology.
Identified key drivers of metaverse accounting development including legal challenges and security issues.
Found that effective strategies include developing regulations and enhancing security and skills.
Established that coordination among technological infrastructures, legal frameworks, and economic conditions is crucial for improving financial transparency and risk management.

Mixed methods research designs a model for accounting in the metaverse, suggesting implications for transparency and risk management.

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Afraei et al. (2025) studied this question.

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