LIMA, Jean Carlo Marques de; FREITAS, Pablo Borges de; RODRIGUES, Thiago Pereira Freitas
Abstract:
Accounting, being a social science, evolves to meet the needs of users, using available technology to improve practices, efficiently and effectively fulfilling its role. This research aims to investigate the possible applications of Blockchain technology in digital accounting. For its development, a theoretical study was carried out, based on law nº 10.406, of January 10, 2002, decree nº 6.022, CFC documents and bibliography on digital accounting. Field research was also carried out, in the form of a logbook, in an accounting office in Ituiutaba-MG. The results indicate that Blockchain is ideal for automating tasks within an accounting platform, bringing the ability to use stored procedures in real time, using a distributed accounting network architecture, offering trust, scalability, transparency and data verification.
