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
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
Financial and Accounting Sciences
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
