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This study aims to examine the challenges in the implementation of energy management systems in residential buildings to lower the running cost and achieve a better energy-efficient building.

This study adopted a mixed research method. Quantitative data was gathered by issuing a research questionnaire to 20 Delphi experts, while qualitative data was acquired through a Systematic Literature Review. Data received was analyzed using the descriptive analysis method.

The findings revealed that the main barriers to incorporating energy management systems (EMSs) in residential buildings consist of a lack of awareness of energy management systems, lack of management commitment to energy management, lack of knowledge about energy management systems, lack of funds for energy management systems, resistance to energy management technology by the property owners and property managers, distrust and resistance to energy management technology by the property owners, high initial cost of energy management technologies, shortage of technicians for energy management technologies, the nonexistence of local manufacturers of energy management equipment, lack of incentives for efficient energy management and high repair costs of energy management technologies.

The specific focus on residential buildings may limit the applicability of findings to commercial or industrial sectors. Further research is warranted to accommodate other energy-consuming sectors.

People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt energy management systems, denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the residential industry stakeholders and the government to increase educational opportunities for property owners, managers and property tenants on the importance of energy management systems.

This research presents the potential obstacles and problematic areas that residents may encounter while using these energy management systems. Consequently, they will be able to make a well-informed choice when installing energy management systems. Moreover, the research elucidates the identification of novel perspectives and also unexamined obstacles that impede the widespread use of energy management systems in residential buildings.

This study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS).

This study was conducted in three phases. In the first phase, a meta-synthesis method was used until 2020. Out of 87 papers, a total number of 15 were selected, and 72 were excluded after an initial screening. In the second phase, 11 interviews were held with experts with sufficient experience and expertise in blockchain technology, accounting and auditing. These interviews were held between 2020 and 2021. The sampling was purposive (targeted) in type, along with snowball sampling. In the third phase, a combination of questionnaire-based method and the fuzzy Delphi method was used. The research population for this phase consisted of accounting professors, members of the Iranian Association of Certified Public Accountants and accounting and technology professionals. Following the selection of the Delphi panel, 35 questionnaires were collected between 2021 and 2022 for analysis.

The results showed that in line with the interaction of blockchain technology, audit process and IFRS, 52 indicators were confirmed in eight components. Moreover, “Verifiability,” “Timeliness” and “Predictive value” were the most influential factors, respectively, according to the conceptual model. In addition, higher average scores of experts’ views were related to “Transparency audit reports” and “Increasing the quality of the auditor’s judgment”, respectively.

Blockchain is a complex subject, and there has been very little published research on the intersection of IFRS and blockchain technology. It is crucial for the audit profession and technology professionals to focus on the interaction of blockchain technology with the qualitative characteristics of information. This is an area that has not been thoroughly researched yet. The interaction of blockchain technology, improvements in the audit process and adherence to IFRS is a significant development in accounting and auditing.