Contabilitatea financiară în era digitală: utilizarea blockchain pentru eficiență, transparență și securitate

Abstract

In the digital age where technology is rapidly evolving, it is crucial to explore how innovations such as blockchain can revolutionize the way we manage and record financial information. This paper explores how the use of blockchain can bring efficiency, transparency and security to the field of financial accounting. It is necessary to make a transition in the agenda of the purpose and objectives that were behind the realization of this work, followed by a short introduction to the blockchain. In the blockchain uses section we will explore different ways in which blockchain can be used in financial accounting, then discuss the challenges and limitations of using blockchain in accounting. CZU: 657.41/.45:004.056.55; JEL: M40; DOI: https://doi.org/10.53486/issc2024.18