The Mechanism of Blockchain Technology Influencing Management Accounting
Authors: 
Yan Zhao, Weidong Zhang, Rong HuangAuthors Info & Claims
Yan Zhao, Weidong Zhang, Rong HuangAuthors Info & ClaimsPages 21 - 29
Abstract
Blockchain technology is reconstructing and optimizing the management mode and transaction mode of enterprises. As an important part of the management mode and transaction mode of enterprises, management accounting is increasingly being reshaped by blockchain technology. This paper first analyzes the relationship between block chain technology and management accounting, then discusses the impact mechanism of block chain technology on management accounting innovation, and finally explores the impact mechanism of block chain technology on enterprise strategic management accounting, budget management, cost management and performance evaluation. This paper is conducive to promoting the application of block chain technology in the internal management accounting of enterprises, and it also enricifies the research literature on the application of block chain in the field of management accounting.
References
[1]
M. Cecilia, P. Lagaras, “Changing the Landscape of Accounting using Blockchain Technology,” International Journal of Engineering and Management Research, vol. 10, pp. 190-195, 2018.
[2]
A. Faccia, N.Roxana Mosteanu, “Accounting and blockchain technology: from double-entry to triple-entry,” The Business and Management Review, vol. 4, pp. 108-116, 2019.
[3]
W. Xinru, L. Yannan, C. Ye, “Research on the impact of blockchain technology on management accounting,” Marketing Industry, vol. 48, pp. 190-191, 2019.
[4]
D. Yong, X. Biao, L. Qin, “Construction of management accounting reporting System based on blockchain,” Friends of Accounting, vol. 8, pp. 153-159, 2020.
[5]
L. Kun, Z. Gege, Z. Rong, “Research on the application of strategic management accounting based on blockchain technology,” Finance and Accounting Communications, vol. 5, pp. 159-162, 2020.
[6]
L. Fukun, “The impact and challenges of block chain technology on management accounting,” Economic Research Guide vol.15, pp.90-91, 2021.
[7]
X. Shuling, “Research on innovation and Development of Enterprise management Accounting based on Block Chain Technology,” Journal of Qiqihar University [Philosophy and Social Science Edition], vol. 2, pp. 59-62, 2021.
[8]
G. Yunjiang, L. Yan, “Research on management accounting report Compilation based on Block chain Technology,” Finance and Accounting, vol. 10, pp. 64-66, 2021.
[9]
Z. Houjie, “Logic of management accounting innovation,” China Management Accounting, vol. 2, pp. 69-72, 2021.
[10]
L. Juan, “Application of blockchain technology in management accounting,” Cooperative Economics and Science and Technology, vol. 3, pp. 149-151, 2018.
[11]
F. Xiaoli, “Application research of block chain technology in the field of management accounting,” Cooperative Economics and Science and Technology, vol. 9, pp. 162-163, 2021.
[12]
X. Ying, “Research on the application of blockchain technology in the reconstruction of management accounting,” Big Data Age, vol. 12, pp. 25-29, 2019.
- The Mechanism of Blockchain Technology Influencing Management Accounting
Recommendations
Research on the Impact of Big Data Technology on Management Accounting
DSDE '22: Proceedings of the 2022 5th International Conference on Data Storage and Data EngineeringAs the application of big data technology continues to expand. The rational use of big data technology in management accounting. Big data technology makes accounting work efficiency significantly improved. Big data technology has promoted the reform and ...
Accounting and Management Information Systems: A Semantic Integration
IIWAS '13: Proceedings of International Conference on Information Integration and Web-based Applications & ServicesAccounting information systems fulfil the purpose of recording the business transactions over time according to the legal accounting requirements. Management information systems provide the information and mechanisms that are needed to manage the ...
Comments
Information & Contributors
Information
Published In
February 2022
202 pages
ISBN:9781450387453
DOI:10.1145/3523181
Copyright © 2022 ACM.
Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than the author(s) must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected].
Publisher
Association for Computing Machinery
New York, NY, United States
Publication History
Published: 18 April 2022
Check for updates
Qualifiers
- Research-article
- Research
- Refereed limited
Conference
ASSE' 22
ASSE' 22: 2022 3rd Asia Service Sciences and Software Engineering Conference
February 24 - 26, 2022
Macau, Macao
Contributors
Other Metrics
Bibliometrics & Citations
Bibliometrics
Article Metrics
- 0Total Citations
- 134Total Downloads
- Downloads (Last 12 months)19
- Downloads (Last 6 weeks)2
Reflects downloads up to 03 Mar 2025
Other Metrics
Citations
View Options
Login options
Check if you have access through your login credentials or your institution to get full access on this article.
Sign inFull Access
View options
View or Download as a PDF file.
PDFeReader
View online with eReader.
eReaderHTML Format
View this article in HTML Format.
HTML Format