ROLES AND CHALLENGES OF BLOCKCHAIN TECHNOLOGY ADOPTION IN ACCOUNTING AND AUDITING

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1. Verfasser: Journal of Theoretical and Applied Information Technology
Format: Recurso digital
Sprache:Englisch
Veröffentlicht: Zenodo 2025
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author Journal of Theoretical and Applied Information Technology
author_facet Journal of Theoretical and Applied Information Technology
contents <p><span lang="EN-ID">The transformation of digital technology has had a significant impact on various industries, one of which is in accounting and auditing practices, where blockchain technology offers a potential in increasing transparency, security, process efficiency, and data reliability in accounting and auditing. This study examines various literatures to evaluate the benefits and constraints faced in implementing blockchain technology adoption in accounting and auditing through a literature review. Blockchain, as a decentralized technology that offers high transparency and security, has the potential to develop accounting and auditing practices by improving efficiency, effectiveness, security, accuracy, and reliability of data. However, there are several significant challenges that still hinder the widespread adoption of this technology, such as regulatory constraints and cyber and hacker threats. This study contributes to providing a comprehensive understanding of how blockchain technology can be integrated into accounting and auditing processes. The findings of this study are expected to help practitioners and researchers in developing more detailed and in-depth effective strategies by utilizing the potential of blockchain technology to increase transparency, efficiency, </span><span>security,</span><span lang="EN-ID"> and trust in financial information management.</span></p> <p> </p>
format Recurso digital
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publishDate 2025
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spellingShingle ROLES AND CHALLENGES OF BLOCKCHAIN TECHNOLOGY ADOPTION IN ACCOUNTING AND AUDITING
Journal of Theoretical and Applied Information Technology
Blockchain, Accounting, Auditing, Technology, Literature
<p><span lang="EN-ID">The transformation of digital technology has had a significant impact on various industries, one of which is in accounting and auditing practices, where blockchain technology offers a potential in increasing transparency, security, process efficiency, and data reliability in accounting and auditing. This study examines various literatures to evaluate the benefits and constraints faced in implementing blockchain technology adoption in accounting and auditing through a literature review. Blockchain, as a decentralized technology that offers high transparency and security, has the potential to develop accounting and auditing practices by improving efficiency, effectiveness, security, accuracy, and reliability of data. However, there are several significant challenges that still hinder the widespread adoption of this technology, such as regulatory constraints and cyber and hacker threats. This study contributes to providing a comprehensive understanding of how blockchain technology can be integrated into accounting and auditing processes. The findings of this study are expected to help practitioners and researchers in developing more detailed and in-depth effective strategies by utilizing the potential of blockchain technology to increase transparency, efficiency, </span><span>security,</span><span lang="EN-ID"> and trust in financial information management.</span></p> <p> </p>
title ROLES AND CHALLENGES OF BLOCKCHAIN TECHNOLOGY ADOPTION IN ACCOUNTING AND AUDITING
topic Blockchain, Accounting, Auditing, Technology, Literature
url https://doi.org/10.5281/zenodo.17175064