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ROLE OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND AUDITING
Maqola haqida umumiy ma'lumotlar
The invention of blockchain technology can be equated to the invention of the written or Internet network, given their primary role in communication between individuals and legal entities, in terms of information transfer, money transfers, etc. The authors analyze the technology, the realized and foreseeable measures of its use, its relationship with accounting and auditing, as well as its influence on the development of these economic sciences. The development of accounting and auditing is associated with the development of modern technology. Currently, in accordance with the technological progress, the role of blockchain technology is constantly increasing. Blockchain is a distributed database that maintains an ever-growing list of data records that are protected from tampering and revision. Blockchain can be used primarily in the financial and banking sectors, as well as in the e-government and administrative sector. Implementation of blockchain technologies in accounting and auditing does not change their fundamental principles, but increases auditing capabilities.
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Mirsodikova , D. D. (2022). ROLE OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND AUDITING. Academic Research in Educational Sciences, 3(7), 58–62. https://doi.org/
Mirsodikova , Dilobar. “ROLE OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND AUDITING.” Academic Research in Educational Sciences, vol. 7, no. 3, 2022, pp. 58–62, https://doi.org/.
Mirsodikova , D. 2022. ROLE OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND AUDITING. Academic Research in Educational Sciences. 7(3), pp.58–62.