Aplicarea tehnologiei blockchain în managementul financiar-contabil [Articol]

Abstract

The effects of blockchain accounting for the firm are identified as increased automation of traditional accounting functions, significant reductions in internal and external fraud and increased trust and usefulness of financial information. Firms and professionals should be prepared for such developments as they could render traditional skills obsolete and could put a serious demand for IT skills in such industries. In this article,we describe the technology and its likely impact on business, and inpar-ticular on the accounting profession.The purpose of the research is to continue previous research on information technologies applications in accounting and financial analysisand to explore howtechnology could alter industries and professions over time.A literature review is conducted on peer-reviewed articles and professional literature relevant to the topic.