Технологія блокчейн у бухгалтерському обліку й аудиті: сучасний стан, можливості та перспективи застосування

Abstract

Blockchain is today one of the main technologies of the digital economy, which in a general sense is a distributed database, such as an accounting book that stores information about all transactions performed by its participants. The article presents data on the status and expected results of blockchain development in the world and in Ukraine as well, and illustrates that the implementation of the blockchain technology is now occurring in various areas, one of the most promising of which is accounting and auditing. It is emphasized that domestic accounting and auditing are based on outdated methods and techniques, and the blockchain technology, in the context of its key properties, can significantly transform their capabilities, improve the efficiency and innovativeness of such accounting and auditing. Particular attention is focused on the triple entry concept as a basic component of the blockchain technology in the accounting context. Among the most promising areas of blockchain implementation are accounting of accounts receivable and accounts payable and their repayment, assessment and payment of taxes, operational accounting and reporting, as well as work with documents and their storage. The advantages and disadvantages of the blockchain technology use in accounting and auditing practice are considered. It is established that on the level with the undeniable advantages of blockchain (saving resources, ensuring the reliability and transparency of data, the ability to carry out rapid and automated real-time audit, simplifying transactions, minimizing accounting errors, etc.), critical evaluation of all the disadvantages associated with reliability, speed, security and scalability of this technology has to be done. There should not be ignored the fact that in order to implement the blockchain, it is necessary to make changes in the organizational culture of an enterprise, change the way of employees’ thinking, modify business processes, which require additional time and financial costs.