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

Alessio Faccia

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

Alessio Faccia

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding › peer-review

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

Cite this

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title = "Accounting and blockchain technology: from double-entry to triple-entry",

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",

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N2 - 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

AB - 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

M3 - Conference proceeding

VL - 10

BT - The Business and Management Review

PB - The Academy of Business and Retail Management (ABRM)

T2 - 8th International Conference on Business and Economic Development

Y2 - 8 April 2019 through 9 April 2019

ER -

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

Abstract

Conference

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