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Cloud-based accounting with permissioned blockchain in a three-tier accounting information system
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DOI：10.1016/j.bcra.2026.100524.png)
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Abstract
En 中文
This study investigates the integration of blockchain technology within cloud-based accounting information systems (AISs) and its potential impact on transaction validation, audit processes, and the roles of accounting professionals. Using a conceptual three-tier AIS architecture, the research addresses the following objectives: (i) to examine how a permissioned blockchain can enhance transparency, traceability, and auditability of financial transactions, (ii) to explore the evolving responsibilities of accounting professionals in managing validators and providing audit oversight, and (iii) to identify challenges in aligning immutable blockchain records with legal and regulatory reporting requirements. While blockchain can reduce errors and improve the efficiency of verification and reconciliation processes, it does not alone guarantee fully accurate financial reporting. This framework provides a structured foundation for future empirical studies evaluating the practical benefits and limitations of blockchain-enabled AIS in enterprise accounting environments.
Keywords:
Blockchain technology
Accounting revolution
Financial document verification
Digital validation process
Accounting information system (AIS)
Accounting professionals
Journal
IF:
5.6
Papers:
310
Citations:
754
Organization
Cited Papers