Accounting and blockchain technology: from double-entry to triple-entry

Research output: Chapter in Book/Report/Conference proceedingConference proceeding

Abstract

Any private and public institution is required to have a bookkeeping for their activity. Among many other duties, transparency in procurement and selling of goods and services, budgeting and presentation of their accounts are mandatory for any business. Actual legislation requires recordings according to the double-entry bookkeeping system. Current practice shows that the actual accounting system despite all legislative rigors, still leaves room for errors, voiced or forced, which in time leads to the development of the phenomenon of financial fraud. From this perspective, the present paper comes to how, moving to the next level of technology, blockchain, and from double-entry to t
Original languageEnglish
Title of host publicationThe Business and Management Review
PublisherThe Academy of Business and Retail Management (ABRM)
Volume10
Publication statusPublished - 1 May 2019
Event8th International Conference on Business and Economic Development - New York, United States
Duration: 8 Apr 20199 Apr 2019

Conference

Conference8th International Conference on Business and Economic Development
Abbreviated titleICBED 2019
CountryUnited States
CityNew York
Period8/04/199/04/19

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  • Cite this

    Faccia, A. (2019). Accounting and blockchain technology: from double-entry to triple-entry. In The Business and Management Review (Vol. 10). The Academy of Business and Retail Management (ABRM).