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 …

potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness …, information quality, and auditing costs. Since a blockchain enables recording, tracking, and managing business transactions and … assets of firms, it offers natural advantages to accounting and auditing processes, and has the potential to lower various …

problems in today’s economy. This may also hold for the business activity accounting, whereby a major problem is the conduction … of accounting fraud through the deliberate attempt to offset existing internal and external corporate control systems. It … of accounting information systems and whether or not distributed ledgers are able to prevent accounting fraud …