Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in … natural relation to accounting and possible uses in accounting functions, business operations and financial services, it is … important that accountants learn about blockchain technology and its opportunities and limitations. This chapter explores …

modern accounting. The study examines the theoretical and technical aspects of blockchain functioning. The essence of the …, the blockchain will not replace traditional accounting, but only complement it. Thus, its influence will be most … research on the use of blockchain in the field of accounting was noted …