Analysis of the Risks of using Blockchain Technology in Accounting and Auditing
Analysis of the Risks of using Blockchain Technology in Accounting and Auditing
Немає доступних мініатюр
Дата
2023
Автори
Shysh A., Shchyrba I., Ivanova N., Larikova T., Mykhailovyna S.
Назва журналу
ISSN журналу
Назва тома
Видавець
Pacific Business Review (International)
Інструкція
Опис
Abstract
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.
Keywords: Accounting; Innovative technologies; Blockchain; Issues;
Analysis, Risks.
Ключові слова
Бібліографічний опис
Shysh A., Shchyrba I., Ivanova N., Larikova T., Mykhailovyna S. Analysis of the Risks of using Blockchain Technology in Accounting and Auditing// Pacific Business Review; 16(2): 116-125, 2023. http://www.pbr.co.in/2023/2023_month/August/12.pdf