Challenges of applying Blockchain technology to the Algerian financial accounting system

Other Title(s)

Les enjeux de l'application de la technologie Blockchain sur le système comptable financier Algérien

Author

Abd al-Wahid, Muhammad

Source

Journal of el-Maqrizi for Economic and Financial Studies

Issue

Vol. 5, Issue 2 (31 Dec. 2021), pp.382-398, 17 p.

Publisher

University Centre of Aflou Istitute of Economics Trade and Management Sciences

Publication Date

2021-12-31

Country of Publication

Algeria

No. of Pages

17

Main Subjects

Accounting

Topics

Abstract EN

This study aims to highlight on the benefits, challenges and limits expected from applying blockchain technology to the financial accounting system in particular.

We have concluded that despite the many benefits such as the method of third-party ledger of accounting records through the electronic signature of receipts and giving accounting processes greater transparency and credibility; it is very difficult to apply this technology because the lack of compatibility with current accounting regulations, laws and applications

Abstract FRE

L’objectif de cette étude est de mettre en évidence les avantages, les enjeux et les contraintes attendus de l'application de la technologie blockchain sur le système comptable financier.

Nous avons conclu que, malgré les nombreux avantages, comme le concept de la comptabilité en partie triple par l’entremise de la signature électronique et donner aux processus comptables plus de transparence et de crédibilité ; qu’il s’avère très difficile d’appliquer cette technologie en raison du manque de compatibilité avec les réglementations, les lois et les applications comptables actuelles.

American Psychological Association (APA)

Abd al-Wahid, Muhammad. 2021. Challenges of applying Blockchain technology to the Algerian financial accounting system. Journal of el-Maqrizi for Economic and Financial Studies،Vol. 5, no. 2, pp.382-398.
https://search.emarefa.net/detail/BIM-1292161

Modern Language Association (MLA)

Abd al-Wahid, Muhammad. Challenges of applying Blockchain technology to the Algerian financial accounting system. Journal of el-Maqrizi for Economic and Financial Studies Vol. 5, no. 2 (2021), pp.382-398.
https://search.emarefa.net/detail/BIM-1292161

American Medical Association (AMA)

Abd al-Wahid, Muhammad. Challenges of applying Blockchain technology to the Algerian financial accounting system. Journal of el-Maqrizi for Economic and Financial Studies. 2021. Vol. 5, no. 2, pp.382-398.
https://search.emarefa.net/detail/BIM-1292161

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 397-398

Record ID

BIM-1292161