Abstarct: To begin with, in the first chapter, we have presented the general ideas of the research. Regarding the collection of information related to the literature of the subject and the background of the research in the second chapter, library and field methods have been used to collect information to answer the research questions. In the third chapter, a questionnaire tool was used to collect the research data and we examined the research method. This research is in the category of applied research. Also, in terms of nature and method, this study is placed in the category of correlational research. To produce a future scenario about the impact of block chain technology on the quality of financial accounting reporting in accounting information systems, the research method used in this thesis has two steps. In the first step, it identifies potential variables by designing a questionnaire, and then in the second step, using structural equation modeling, it identifies the relationships between variables. In this research, a questionnaire was used to collect research data. Moreover, the statistical population of the present study consists of one hundred students and graduates who are experts in the fields of finance, accounting, information systems and information technology, who have participated in this questionnaire online. This study identifies the relationships between variables by using the structural equation modeling method to identify the intensity and direction between the variables. Considering the statistical tests in this research and for the research hypotheses, structural equation method was used using Smart PLS software version 3.3. Eventually, after conducting the statistical tests, in the fifth chapter, the results of the statistical tests are interpreted followed by practical and scientific suggestions. In general, the results obtained from the model evaluation indicate that in a financial accounting information system baxsed on distributed systems, the structural features of blockchain have a positive effect on increasing the quality of the components of the qualitative features of financial accounting.