Abstract
The rapid development of blockchain allows us to refresh and update our technological approaches to the formation of business information. According to experts future blockchain ecosystems will form a different philosophy of organizing financial and management accounting. The aim of the study is to identify trends in the development of blockchain technology, forecast the consequences of its application in the accounting and information area of economic entities. Its methodology is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, the method of analogies and grouping. The paper provides an overview of studies of authoritative global platforms about the potential of using blockchain technology and distributed ledgers in the financial, economic, accounting and control spheres. The authors analyzed global initiatives for the development of blockchain technology which actively had being discussed in the world community. The essence and approaches to the definition of blockchain are shown, as well as the classification of blockchain systems types. The trends in the development of blockchain in the field of management activities and the potential possibilities of its application at certain stages of the accounting process are revealed. It is concluded that the use of a blockchain system is an effective platform for the information exchange between economic entities, ensuring its reliability, safety and transparency, forming an instrumental basis for the transactional accounting development. The study may be of interest to national regulators, investors and financial market participants, as well as international business and professional communities.
Highlights
A B S TRACT The rapid development of blockchain allows us to refresh and update our technological approaches to the formation of business information
Its methodology is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, the method of analogies and grouping
The paper provides an overview of studies of authoritative global platforms about the potential of using blockchain technology and distributed ledgers in the financial, economic, accounting and control spheres
Summary
Технология блокчейн как инструмент повышения информационной прозрачности экосистемы бизнеса. А НН О ТА ЦИ Я Стремительное развитие блокчейн позволяет по-новому взглянуть на технологические подходы формирования бизнес-информации. В будущем блокчейн-экосистемы сформируют иную философию организации финансового и управленческого учета. Целью исследования является определение тенденций развития блокчейн-технологии, прогноз последствий ее применения в учетно-информационном пространстве экономических субъектов, а его методология основана на применении методов: анализа и синтеза, сравнения, системного и логического подхода, метода аналогий и группировки. В статье дан обзор исследований авторитетных мировых площадок потенциала применения технологии блокчейн и распределенных реестров в финансово-экономической и учетно-контрольной сфере. Выявлены тенденции развития блокчейн в сфере управленческой деятельности и потенциальные возможности его применения на отдельных этапах учетного процесса. Исследование может представлять интерес для национальных регуляторов, инвесторов и участников финансового рынка, а также международных бизнес- и профессиональных сообществ. Ключевые слова: блокчейн; DLT; технология; смарт-контракт; раскрытие информации; информационная прозрачность; экономический субъект.
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