The Application of Blockchain Technology in Management Accounting

Yuyu Jiang

《International Journal of Social Science and Education Research》 3卷8期 (2020/08) Pp. 311-318

https://doi.org/10.6918/IJOSSER.202008_3(8).0043

摘要

As an emerging information technology, blockchain technology is quietly subverting the existing business model. Based on a series of technologies such as distributed storage, open ledger, encryption algorithm and so on, the two core technology characteristics of blockchain, namely ＂decentralization＂ and ＂ntamability＂, have solved the bottleneck of management accounting development in information collection and processing. This paper will start with the core technology of blockchain and discuss the application of block chain characteristics in management accounting. Through analysis, it is found that the block chain technology will effectively stimulate the application of management accounting in practice, and fully support the strategic decision of enterprises. However, the application and development of blockchain technology in management accounting at the present stage have some limitations in the aspects of legal constraints, relatively immature technology and confidentiality.

關鍵字

Blockchain technology ； management accounting ； application research

參考文獻

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