The impact of blockchain on accounting information system

Abstract

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.