UDC 336.743
DOI: 10.36871/ek.up.p.r.2023.11.05.019

Authors

Betal A. Shogenov,
Anzhelika R. Mirzoyeva,
Kabardino-Balkarian State Agrarian University, Nalchik, Russian Federation

Abstract

The article is devoted to the study of the impact of blockchain technology on the digitalization of accounting and auditing. In particular, the principles and features of the blockchain system will be revealed, and the possibilities and advantages of using this technology in the field of accounting and auditing will be analyzed. Based on case studies and real-life projects, the potential of blockchain to improve the transparency and security of financial transactions, reduce audit time and simplify the accounting process is assessed.

Keywords

digitalization, accounting, audit, blockchain.