文章基本信息

标题：Blockchain – the accounting perspective
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作者：Irina Bogdana PUGNA ; Adriana DUȚESCU
期刊名称：Proceedings of the International Conference on Business Excellence
电子版ISSN：2558-9652
出版年度：2020
卷号：14
期号：1
页码：214-224
DOI：10.2478/picbe-2020-0020
语种：English
出版社：Sciendo
摘要：Blockchain remains still an experimental technology,with current applications addressing only some elements of small-scale projects. Once the technology matures however,it has the potential to transform industries and even the economy,as it begins to integrate complementary technologies such as AI and IoT. It has the potential to bring fundamental changes to financial accounting and auditing,and even to entire financial markets. This paper explores the potential for blockchain applications in accounting,identifying major benefits and shortcomings,and analysing opportunities and possible threats. We investigate mainly the organizational challenges raised by an accounting blockchain systems and its potential to enhance the accounting activity. We discuss blockchain’s potentially disruptive effect on the accounting profession,and conversely,the potential role of this professions in further developing blockchain technology.
关键词：Blockchain;Accounting;Decentralization;Trust;Smart contracts;Security