Open AccessThe impact of blockchain on accounting information system
Author(s) -
Van Duong Bui,
Huu Quy Nguyen,
Thi Truc Dao Vo
Publication year - 2021
Publication title -
tạp chí khoa học và công nghệ việt nam (b, online) (vietnam journal of science and technology - most)/tạp chí khoa học và công nghệ việt nam (điện tử)/tạp chí khoa học và công nghệ việt nam (b, print) (vietnam journal of science and technology - most)
Language(s) - English
Resource type - Journals
eISSN - 2615-9759
pISSN - 1859-4794
DOI - 10.31276/vjst.63(10).24-28
Subject(s) - blockchain , accounting information system , accounting , information technology , computer science , information system , business , engineering , computer security , electrical engineering , operating system
This paper aims to examine blockchain technology, the use of blockchain technology in accounting information systems (AIS) and to identify the important impacts of blockchain technology on accounting information systems. The authors used a descriptive method to discuss blockchain technology platforms and important accounting implications. This study concludes that the use of blockchain technology for accounting system needs to analyse the impacts related to the development of accounting information systems along with the way in which the business parts are implemented, the system design is accounting information system using blockchain technology.