Open AccessIMPROVEMENT OF MODERN ACCOUNTING METHODOLOGY BASED ON DIGITAL BLOCKCHAIN TECHNOLOGY
Author(s) -
Kristina Bulgakova,
Н. Н. Илышева
Publication year - 2022
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2021-9-4-6-10
Subject(s) - blockchain , accounting , accounting information system , computer science , digital economy , business , computer security , world wide web
This article discusses the impact of the development of the digital economy on accounting methodology through the introduction of digital technologies. The most suitable digital technology for digitalization of accounting is the blockchain system - its brief characteristics are given and the advantages of its use are highlighted. It describes changes in accounting methodology by using a triple record, that is, the occurrence of multi-tier accounting system.