文章基本信息

标题：Blockchain and its application to accounting
本地全文：下载
作者：Eladio Pascual Pedreño ; Vera Gelashvili ; Laura Pascual Nebreda 等
期刊名称：Intangible Capital
印刷版ISSN：2014-3214
电子版ISSN：1697-9818
出版年度：2021
卷号：17
期号：1
页码：1-16
DOI：10.3926/ic.1522
语种：Catalan
出版社：Universitat Politècnica de Catalunya
摘要：Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and cryptography, which led to the existence of a transparent, reliable and immutable record of transactions, a large shared ledger: Blockchain. Several studies analyse the application or future application of Blockchain in different industries. The application of Blockchain in accounting is one of the most debated, since it is a shared accounting record and it is anticipated that its application could change the mission of accountants or even auditors. Therefore, the main objective of this work is to analyze the existing literature on the importance of Blockchain and its possible impact on accounting. Design/methodology/approach: The review of the literature on blockchain and its importance was carried out. Also we have analyzed the triple entry and the so-called accounting ledger, trying to clarify some existing terminological confusion, and we have faced what could be the future of this technology. Findings: The review of the literature implies that Blockchain, after technical improvement and development, will involve an important transformation of the traditional accounting system, with the consequent modification of the work of accountants and auditors. Originality/value: One of the main contributions of this study is its importance for academic literature, being one of the first to analyze the impact of Blockchain in traditional accounting.