Blockchain Technology in Accounting and Auditing
| Autor: | A. A. Baev, V. S. Levina, A. V. Reut, A. A. Svidler, I. A. Kharitonov, V. V. Grigor’ev |
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| Jazyk: | ruština |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Учёт. Анализ. Аудит, Vol 7, Iss 1, Pp 69-79 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2020-7-1-69-79 |
| Popis: | Over the past few years the popularity of blockchain technology has grown significantly. It is able to make change as the economic environment, as also identifying new approaches to business management. The paper is devoted to innovative aspects that appear and have a tendency to develop in the field of accounting and audit due to the blockchain technologies development. This technology can affect entire industries, and especially the financial sector. The decision to use blockchain in combination with appropriate data analytics can help in accounting processes, as well as in conducting daily transactions involved in the audit. The transition to a financial system with a significant element of the blockchain opens up many opportunities for the profession of an accountant and the skills of the auditor will be focused more on concerning issues of a higher level. The methodological base of the study includes the theory of accounting and auditing, as well as the principles of operation of blockchain technologies in the aspect of their application in finance. The study overviews the main trends in the development of blockchain technology in accounting and auditing based on foreign scientific studies, as well as reviews of blockchain practices in articles by various scientists. The result of this research is an analysis of blockchain technologies in the finance field. The study depicts conclusions about the degree of applicability of this technology in the Russian Federation, reflects the main problems, risks and benefits from the introduction of this technology. This paper may promote an interest to the current professionals in the accounting and auditing field, as well as to professionals working in the range of building data exchange systems between employees involved in working with finances. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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