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Improvement of Modern Accounting Methodology Based on Digital Blockchain Technology

Year: 2022

Type: article

Abstract: This article discusses the impact of the development of the digital economy on accounting methodology through the introduction of digital technologies. The most suitable digital technology for digitalization of accounting is the blockchain system - its brief characteristics are given and the advantages of its use are highlighted. It describes changes in accounting methodology by using a triple record, that is, the occurrence of multi-tier accounting system.

Source: Russian Journal of Management

DOI: 10.29039/2409-6024-2021-9-4-6-10

Authors: Kristina Bulgakova, Nina Ilysheva

Institution: Ural Federal University

Language: English

Topic: Blockchain Technology Applications and Security

Subfield: Information Systems

Field: Computer Science

Domain: Physical Sciences

Open Access status: diamond

OpenAlex ID: W4210285239

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