مجلة البحوث في العلوم المالية والمحاسبية
Volume 10, Numéro 2, Pages 321-349
2025-12-19
Blockchain, Smart Contracts, And Financial Transparency: Opportunities For Startups In Algeria
Authors : Moula Assia .
Abstract
Blockchain technology is transforming accounting and finance by providing transparency, traceability, and reliability of financial information. This research examines its potential in Algeria, focusing on the role of smart contracts in supporting startups. The objectives are to explore blockchain’s theoretical contributions, identify adoption areas such as banking, taxation, accounting, and auditing, and analyze benefits including fraud reduction, data security, and improved accountability. Findings suggest that smart contracts could simplify financial transactions, reduce costs, and increase trust for startups operating in a challenging business environment. However, major barriers persist, including regulatory uncertainty, weak digital infrastructure, high implementation costs, and limited expertise. The study concludes that blockchain adoption in Algeria should start with pilot projects, combining institutional reforms with targeted support for startups.
Keywords
Blockchain ; Smart Contracts ; Accounting Innovation ; Financial Transparency ; Startups
Les articles similaires
Raffar Abdelkader El Amir
.
pages 146-176.
Chaib Widad
.
pages 253-262.
Oricha Farouk
.
Bensalem Ahmed Abderrahman
.
pages 171-214.
