Диджиталізація бухгалтерського обліку з використанням технології blockchain

Abstract

Intensive promotion of blockchain technologies in public spheres of administration, science, education, economics, finance, medicine, culture and art allows concluding about the prospects for effective implementation of blockchain technologies in accounting and auditing. This conclusion is verified by numerous works of foreign and domestic scholars concerning the use of blockchain for organizing accounting and auditing of a new generation. The article reflects the essence of blockchain technology and describes the process of its implementation in accounting for prepayment to a foreign supplier, which forms a chain of encrypted blocks of transactions in real time, which are carried out between participants directly, which allows to ensure security, fast availability of data and significant speed of transactions. Blockchain technologies in accounting are based on the principles of decentralization, security, irreversibility, and consensus. The article reflects the advantages and disadvantages of using blockchain technologies in accounting. The most important negative factors are significant costs and investments; lack of relevant packages of regulatory documents and standards in Ukraine; lack of qualified specialists who are able to develop, implement and use projects based on blockchain technologies. In addition, the promotion of new technologies based on blockchain must be carried out simultaneously by all interested stakeholders. Therefore, the introduction of blockchain technologies in Ukraine is a laborious and lengthy process, which at present is at the initial stage. Prospects for further research are to study the problem of reforming the national accounting system for the successful adaptation of blockchain technologies.