Blockchain and Accounting: a reflection on their interrelationship
Abstract
In today's digital era, blockchain technology has emerged as a disruptive innovation with the potential to profoundly transform the field of accounting. This article explores the interrelationship between blockchain and accounting, analyzing how this technology can redefine traditional accounting processes. Initially conceived for cryptocurrencies, blockchain offers unique features such as decentralization, transparency, immutability, and security through advanced cryptography. These features not only promise to improve operational efficiency and audit accuracy but also reduce errors and fraud, which are crucial for the integrity of financial records. Additionally, the article explores the prospects of this emerging technology, considering both challenges and opportunities.
Downloads
References
Argañaraz, A., Mazzuchelli, A., Albanese, D., & López, M. d. (2019). Blockchain: un nuevo desafío para la contabilidad y auditoría. La plata. Obtenido de https://repositoriodigital.uns.edu.ar/bitstream/handle/123456789/5135/Blockchain%20%20un%20nuevo%20desaf%C3%ADo%20para%20la%20contabilidad%20y%20auditor%C3%ADa.pdf?sequence=3&isAllowed=y
Asobancaria. (2017). Blockchain: mirando más allá del Bitcoin. https://asobancaria.com/ws/semanas-economicas/1084-BE.pdf
Argañaraz, A., Mazzuchelli, A., Albanese, D., & López, M. de los Á. (2019). Blockchain: un nuevo desafío para la contabilidad y auditoría. Ponencia presentada en el XV Simposio Regional de Investigación Contable y XXV Encuentro Nacional de Investigadores Universitarios del Área Contable, La Plata, Argentina.
Casal, A. M. (2022). economicas.unsa.edu.ar. https://economicas.unsa.edu.ar/afinan/afe_1/material_de_estudio/material/BLOCKCHAIN%20Y%20CRIPTOMONEDAS.pdf
Casma Injante, C. C., & Irigoyen Villacorta, M. d. (2020). Aplicación de Tecnología Blockchain para la Trazabilidad de Muestras de Laboratorio. Lima. https://repositorio.ulima.edu.pe/bitstream/handle/20.500.12724/12339/casma_Injante_Irigoyen_Villacorta.pdf
EY. (2020). EY Blockchain Analyzer: Reconciler. ey.com. https://www.ey.com/es_co/blockchain-platforms/reconciler
Lastra, J. I. (2024). Blockchain y la Evolución de la Contabilidad: Implicaciones y Oportunidades. Revista cientifica, 1170-1178.
Lier, C. (s.f.). leadgenapp. https://leadgenapp.io/es/soluciones-de-contabilidad-blockchain/
Lisa Institute. (s.f.). Qué es el blockchain: definición, tipos, ejemplos, ventajas y utilidades. https://www.lisainstitute.com/blogs/blog/que-es-blockchain-tipos-ejemplos-ventajas
Marín Pérez, C. (2022). Tecnología blockchain: origen, Funcionamiento y usos. Universidad de Zaragoza. https://zaguan.unizar.es/record/111139/files/TAZ-TFG-2022-362.pdf
Nakamoto, S. (2008). “Bitcoin: A Peer-to-Peer Electronic Cash System”, [en línea] https://bitcoin.org/bitcoin.pdf .
Rodrıguez Rodrıguez, D. (2020). Aplicación de Blockchain en Logística. https://riull.ull.es/xmlui/bitstream/handle/915/19807/Aplicacion%20de%20Blockchain%20a%20Logistica.pdf?sequence=1
Rodríguez, I. (2023). Auditoría de TI. auditool.org. https://www.auditool.org/blog/auditoria-de-ti/la-auditoria-y-la-tecnologia-blockchain
Rodríguez-López, M., Piñeiro-Sánchez, C., & De Llano-Monelos, P. (2014). La Tecnología Blockchain y su Aplicabilidad en la Contabilidad. De La Partida Doble Al Sistema De Triple Entrada. https://aeca.es/wp-content/uploads/2014/05/70g.pdf
Sáez Poveda, M. (2019). Blockchain y emprendimiento. https://repositorio.comillas.edu/xmlui/bitstream/handle/11531/27380/Blockchain%20y%20emprendimiento.%20Modelo%20de%20negocio%20y%20viabilidad%20financiera%20de%20Double%20Check.%20SAez%20Poveda%2C%20Miguel.pdf?sequence=1
Tranchita Galeano, A. F. (2023). Blockchain para el desarrollo del sector financiero. https://ciencia.lasalle.edu.co/cgi/viewcontent.cgi?article=2747&context=economia
Zemlianskaia, A. (2017). Tecnología blockchain como palanca de cambio en el sector financiero y bancario. core.ac. https://core.ac.uk/download/157760858.pdf
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The Colombian Journal of Accounting is open access and does not charge for the delivery of the articles, the editorial process and the publication. It can be consulted freely, without the requirement of registration, subscription or payment. The authors of the articles are creditors of all the authors' rights and retain the publication rights without restrictions. The author and third parties are allowed to read, download, copy, reproduce, distribute, communicate and create from the article, as long as the credit is attributed to the author(s), the initial publication is recognized in the Colombian Journal of Accounting and for non-commercial purposes. This journal provides free access to its content under the principle of making research available to the public free of charge, which fosters a greater exchange of global knowledge.
All the papers is licenced by Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0.
