Review
Open access
Aug 2026
Blockchain Technology in Accounting and Auditing: State of the Art and Future Research Directions
It is concluded that blockchain redefines, rather than eliminates, the role of accountants and auditors, and that its consolidation will depend on regulatory progress, curricular updates, and further empirical evidence on its real-world implementation across diverse institutional contexts.
Sandra Partricia Tóala Bozada, Maryury Elizabeth Morejón Santistevan, Laura Beatriz Farfán Menéndez et al.
· Reincisol. · 0 citations