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Technology is always evolving and creating new ways to attempt to accomplish tasks more efficiently and effectively. One such technology is blockchain, a platform used to facilitate and verify transactions between parties. Originally, blockchain was created in 2008 to underlie the usage of Bitcoin. Blockchain is a technology that has the potential to make a large impact on many disciplines (not just in relation to cryptocurrencies), but this analysis will focus upon its use and impact on the accounting profession. This analysis addresses what a blockchain is, the different types of blockchains, and overall benefits and concerns of the technology. In addition, present uses of blockchain are discussed, and the future uses of the technology are considered for the accounting industry. When assessing the use of blockchain for accounting, possible benefits and potential concerns the technology poses are examined. While blockchain is in its infancy with professionals still trying to fully understand it, the potential it provides to impact accounting processes and accountants' roles is a very relevant topic in the accounting field. For instance, blockchain could help accountants spend less time on reconciliations of accounts and more time on advising clients. In addition, blockchain could allow the auditing process to be continuous without the need to sample transactions periodically. Looking ahead, members of the accounting profession will have to evaluate the costs and benefits of implementing blockchain to see where it could have the most impact on their business.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.