{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,7]],"date-time":"2026-04-07T17:40:46Z","timestamp":1775583646201,"version":"3.50.1"},"reference-count":72,"publisher":"MDPI AG","issue":"12","license":[{"start":{"date-parts":[[2024,12,23]],"date-time":"2024-12-23T00:00:00Z","timestamp":1734912000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Portuguese Foundation for Science and Technology","award":["UIDP\/04077\/2020"],"award-info":[{"award-number":["UIDP\/04077\/2020"]}]},{"name":"Portuguese Foundation for Science and Technology","award":["UIDB\/04077\/2020"],"award-info":[{"award-number":["UIDB\/04077\/2020"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Computation"],"abstract":"<jats:p>This study investigates the transformative potential of blockchain technology in financial accounting by examining its applications, challenges, and implications. The study begins with a review of blockchain\u2019s origins and its ability to address inefficiencies, fraud risks, and transparency limitations in traditional accounting. A mixed-methods approach was employed, combining qualitative thematic analysis and quantitative statistical techniques. The qualitative analysis involved thematic coding of data from case studies and organizational reports, while the quantitative analysis assessed financial data using descriptive and inferential statistical methods. Eight organizations from diverse industries\u2014including banking, retail, and technology\u2014were purposively sampled to capture varied experiences and applications of blockchain technology. Key findings reveal blockchain\u2019s ability to enhance transparency, efficiency, and security in financial transactions, offering significant advantages for financial reporting and auditing. However, challenges such as regulatory uncertainties, scalability concerns, and technical complexities remain barriers to its widespread adoption. This research provides actionable recommendations to overcome these challenges and maximize blockchain\u2019s benefits in financial accounting. By integrating theoretical insights with empirical evidence, this study contributes to advancing the understanding of blockchain\u2019s role in transforming financial practices, offering practical guidance for academia and industry practitioners alike.<\/jats:p>","DOI":"10.3390\/computation12120250","type":"journal-article","created":{"date-parts":[[2024,12,23]],"date-time":"2024-12-23T08:16:07Z","timestamp":1734941767000},"page":"250","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":13,"title":["Development of Blockchain Technology in Financial Accounting"],"prefix":"10.3390","volume":"12","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1362-478X","authenticated-orcid":false,"given":"Olha","family":"Prokopenko","sequence":"first","affiliation":[{"name":"Estonian Entrepreneurship University of Applied Sciences, 11415 Tallinn, Estonia"},{"name":"Department of Business Economics and Administration, Sumy State Pedagogical University Named After A.S. Makarenko, 40000 Sumy, Ukraine"}]},{"ORCID":"https:\/\/orcid.org\/0009-0009-5827-4649","authenticated-orcid":false,"given":"Artem","family":"Koldovskiy","sequence":"additional","affiliation":[{"name":"Department of Management Named by Oleg Balatsky, Sumy State University, 40000 Sumy, Ukraine"},{"name":"Department of Management and Tourism, Zhytomyr Economic and Humanitarian Institute of the University \u201cUkraine\u201d, 10020 Zhytomyr, Ukraine"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8241-5917","authenticated-orcid":false,"given":"Marina","family":"Khalilova","sequence":"additional","affiliation":[{"name":"Department of Monitoring and Quality, Department of Monitoring and Quality, International University of Kyrgyzstan, Bishkek 720007, Kyrgyzstan"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9633-1223","authenticated-orcid":false,"given":"Aigul","family":"Orazbayeva","sequence":"additional","affiliation":[{"name":"International School of Journalism, Maqsut Narikbayev University, Astana 020000, Kazakhstan"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4917-2474","authenticated-orcid":false,"given":"Jos\u00e9","family":"Machado","sequence":"additional","affiliation":[{"name":"MEtRICs Research Center, University of Minho, 4800-058 Guimar\u00e3es, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2024,12,23]]},"reference":[{"key":"ref_1","first-page":"647","article-title":"The Impact of Cryptocurrency on the Investment Market","volume":"21","author":"Gapurbaeva","year":"2023","journal-title":"Rev. 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