Impactul blockchain asupra profesiei contabile
The Impact of Blockchain on the Accounting Profession
Author(s): Elena Olaru (Chicoş)Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: accounting; blockchain; information technologies; audit;
Summary/Abstract: The implementation of the blockchain technology in accounting highlights the automation of traditional accounting functions and the transparency, significantly mitigates the risk of internal fraud and increases the importance of the financial information provided and the trust in that information. Professional accountants need to prepare to accept digitalisation as a challenge to become more experienced and to consolidate their status as a reliable third party. In this article we present the blockchain technology and its probable impact over the accounting profession. The aim of this study is to analyse the research on information technologies in accounting and the way these technologies could modify the industries and professions in time.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 03
- Page Range: 49-58
- Page Count: 10
- Language: English, Romanian