Кафедра обліку і оподаткування

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Analysis of the Risks of using Blockchain Technology in Accounting and Auditing

(Тихоокеанська академія вищої освіти та дослідницький університет, 2023) Anatolii Shysh ; Iryna Shchyrba ; Nataliia Ivanova ; Tetyana Larikova ; Svitlana Mykhailovyna

Innovative technologies lead to substantial modifications in organizations sectors like accounting procedures and activities. The main objectives of this paper are to describe innovative technologies and explore the issues of using blockchain technology in accounting. This paper employed qualitative and quantitative data regarding the research purpose, that collected by using a questionnaire technique. The required sample was nominated of 55 experts. Some questions were analysed by using descriptive statistics and the remaining questions were measured by using content analysis. The data were attained by using the emails of professionals. This paper explores the main issues related to blockchain technology from descriptive statistical analysis and content analysis, the results of the current study showing, lack of information, transparency, mechanism, distinction, and disruptive actions are serious issues in the use of blockchain technology in the accounting sector.