مجلة المنهل الاقتصادي
Volume 7, Numéro 2, Pages 1421-1440
2024-12-15

Enhancing Financial Statement Quality With Blockchain Technology



Authors : Azzoune Nabila . Meghdouri Chahrazed .

Abstract

This study examines how blockchain can be linked to financial statements, including the income statement, balance sheet, statement of changes in equity, and statement of cash flows. The study sample included banks, financial institutions, and stock exchange intermediaries in Algeria. The results showed that factors such as security, privacy, transparency, auditability, immutability, cost reduction, real-time transactions, and flexibility are likely to influence the adoption of blockchain technology, which can have a positive impact on financial performance and competitive advantage for banks.

Keywords

blockchain ; financial statements ; audit ; Distributed Ledger Technology ; Peer-to-Peer Networks

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