مجلة المحاسبة التدقيق والمالية
Volume 4, Numéro 2, Pages 48-58
2022-12-31
Accounting In The Era Of Blockchain Technology What Prospects?
Authors : Khelfaoui Mounia . Kadi Nadjat .
Abstract
Since its appearance in 2008, Blockchain technology has spread to all areas. The growth and development of projects based on this technology are proof of this. Among the fields that are making use of the potential of this new technology is the field of accounting. Thus, the latter aspires to benefit from the possible innovations brought by the Blockchain. The aim of this article is to determine the potential innovations that this technology can provide to the accounting sphere and the benefits that it can draw from it. Indeed, the Blockchain can transform the field of accounting in several ways: the Blockchain, a smart accounting instrument, the Invoicing via Blockchain technology and the Blockchain as a tool for auditors.
Keywords
Blockchain ; Accounting ; Technology
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