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 language | English |
|---|---|
| Title of host publication | The Business and Management Review |
| Publisher | The Academy of Business and Retail Management (ABRM) |
| Volume | 10 |
| Publication status | Published - 1 May 2019 |
| Event | 8th International Conference on Business and Economic Development - New York, United States Duration: 8 Apr 2019 → 9 Apr 2019 |
Conference
| Conference | 8th International Conference on Business and Economic Development |
|---|---|
| Abbreviated title | ICBED 2019 |
| Country/Territory | United States |
| City | New York |
| Period | 8/04/19 → 9/04/19 |