| Title |
Blokų grandinės panaudojimo apskaitoje galimybių tyrimas / |
| Translation of Title |
Reasearch of using blockchain technology in accounting. |
| Authors |
Kriaučiūnaitė, Auksė |
| Full Text |
|
| Pages |
105 |
| Keywords [eng] |
blockchain ; triple-entry accounting ; real-time accounting ; real-time reporting ; real time management decisions |
| Abstract [eng] |
Blockchain is a technology based on decentralized public database, where transactions made are criptographicaly coded without possibility to change them. Now this technology is used for transactions of criptocurrencies, but a lot of scientists and businesmen believe that this technology has impact not only for finance but for a lot of other areas of human’s life. The objective of this thesis is blockchain. The purpose of this thesis is to research blockchain use in accounting. Blockchain use in accounting has advantages and limitations comparing with accounting in the way it exist now. The focus of this thesis is one of the main advantages of using blockchain in accounting – blockchain technology based realtime accounting and real-time reporting using for real-time management decision. The research is based on case analysis with assumptions that the financial ratios and breakeven point target profit analysed is real-time. The research reveals real-time reporting is always more useful than existing periodical reporting and has impact for better real-time management decisions. On the other hand, how much realtime reporting is more helpful than periodical reporting in some cases is debatable and open question for future researches. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2019 |
