Sisteme contabile bazate pe blockchain: o nouă paradigmă pentru înregistrarea și auditul tranzacțiilor

Abstract

This paper explores the technological potential of blockchain-based accounting systems and their impact on the recording and auditing of transactions in the current context of modern accounting. The study is based on a detailed analysis of the specialized literature, comparing traditional accounting systems with blockchain-based ones, highlighting aspects such as security, traceability and operational efficiency. The research methodology combines the theoretical approach with practical testing, using international and local case studies to assess the advantages and challenges of implementing this innovative technology. The results obtained show that the adoption of blockchain can lead to a significant reduction in fraud risks and operational costs, while offering the possibility of real-time auditing and ensuring increased transparency of financial data. At the same time, the paper highlights the need to adapt the legislative framework and train specialists to facilitate the large-scale integration of the technology in the accounting field. CZU: [657.4+657.6]:004.056.55; JEL: M41