المقريزي للدراسـات الاقتصادية والمـالية
Volume 5, Numéro 2, Pages 382-398
2021-12-31
Authors : Abdelouahed Mohamed .
This study aims to highlight on the benefits, challenges and limits expected from applying blockchain technology to the financial accounting system in particular. We have concluded that despite the many benefits such as the method of third-party ledger of accounting records through the electronic signature of receipts and giving accounting processes greater transparency and credibility; it is very difficult to apply this technology because the lack of compatibility with current accounting regulations, laws and applications
Blockchain ; Technology ; Accounting ; Triple Entry Ledger ; Financial Accounting System
شاهد إلياس
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دفرور عبد النعيم
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ص 148-160.
عبد الرحمن محمد سليمان رشوان
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ص 445-468.
كرمية نسرين
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بن ربيع حنيفة
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ص 180-190.
أسماء واسطي
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سناء الحمليلي
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ص 43-56.