This seminar goes into detail about how blockchain technology is changing the way accounting works. It looks at how blockchainʹs main properties, like decentralization, immutability, transparency, an‎d smart contracts that automate tasks, can help solve problems that have been around for a long time in traditional accounting systems, like data silos, manual reconciliation, audit inefficiencies, an‎d trust issues. The seminar looks at how blockchain can be used in financial reporting, auditing, an‎d digital asset accounting in a structured way. It also points out important obstacles to adoption, such as regulatory uncertainty, problems with interoperability, an‎d high implementation costs. We look closely at ethical issues, including data privacy conflicts, algorithmic bias, an‎d accountability in decentralized systems, as well as operational hazards like smart contract weaknesses an‎d problems with data integrity. The session ends with real-world implications for accountants an‎d highlights strategic an‎d multidisciplinary directions for future research based on academic literature, industry case studies, an‎d new technological trends. The seminar doesnʹt see blockchain as a complete substitute for current systems; instead, it sees it as a building block for accounting systems that are more open, efficient, an‎d reliable.

10/28/2025 12:00:00 AM

88025

1404/08/07

A Review of Blockchain Application in Accounting

(حسابداري بلاكچين، قراردادهاي هوشمند، شفافيت مالي، حسابرسي مستمر، ارزش‌گذاري دارايي‌هاي ديجيتال)

(Blockchain Accounting, Smart Contracts, Financial Transparency, Continuous Auditing, Digital Asset Valuation)