This study investigates the transformative potential of blockchain technology in financial accounting by examining its applications, challenges, and implications. The study begins with a review of blockchain’s origins and its ability to address inefficiencies, fraud risks, and transparency limitations in traditional accounting. A mixed-methods approach was employed, combining qualitative thematic analysis and quantitative statistical techniques. The qualitative analysis involved thematic coding of data from case studies and organizational reports, while the quantitative analysis assessed financial data using descriptive and inferential statistical methods. Eight organizations from diverse industries—including banking, retail, and technology—were purposively sampled to capture varied experiences and applications of blockchain technology. Key findings reveal blockchain’s ability to enhance transparency, efficiency, and security in financial transactions, offering significant advantages for financial reporting and auditing. However, challenges such as regulatory uncertainties, scalability concerns, and technical complexities remain barriers to its widespread adoption. This research provides actionable recommendations to overcome these challenges and maximize blockchain’s benefits in financial accounting. By integrating theoretical insights with empirical evidence, this study contributes to advancing the understanding of blockchain’s role in transforming financial practices, offering practical guidance for academia and industry practitioners alike.

Olha Prokopenko

Artem Koldovskiy

Marina Khalilova

Aigul Orazbayeva

José Machado

Computation

Computation a journal of computational science and engineering. Topics: computational biology, including, but not limited to:  bioinformatics  mathematical modeling, simulation and prediction of nucleic acid (DNA/RNA) and protein sequences, structure and functions  mathematical modeling of pathways and genetic interactions  neuroscience computation including neural modeling, brain theory and neural networks  computational chemistry, including, but not limited to:  new theories and methodology including their applications in molecular dynamics  computation of electronic structure  density functional theory  designing and characterization of materials with computation method  computation in engineering, including, but not limited to:  new theories, methodology and the application of computational fluid dynamics (CFD)  optimisation techniques and/or application of optimisation to multidisciplinary systems  system identification and reduced order modelling of engineering systems  parallel algorithms and high performance computing in engineering.

Computation is a journal dedicated to computational science and engineering. The main topics include computational biology, covering but not limited to bioinformatics, mathematical modeling, simulation, and prediction of nucleic acid (DNA/RNA) and protein sequences, modeling of pathways and genetic interactions; neuroscience computation, including neural modeling, brain theory, and neural networks; computational chemistry, encompassing new theories and methodologies, including their applications in molecular dynamics, electronic structure computation, density functional theory, and computational methods for designing and characterizing materials; and computation in engineering, which includes new theories, methodologies, and applications of computational fluid dynamics (CFD), optimization techniques and their applications to multidisciplinary systems, system identification, reduced-order modeling of engineering systems, and parallel algorithms and high-performance computing in engineering.

《Computation》是一本关于计算科学与工程的期刊。主要涉及的主题包括：计算生物学，涵盖但不限于生物信息学、核酸（DNA/RNA）和蛋白质序列的数学建模、模拟与预测、通路和基因相互作用的数学建模；神经科学计算，包括神经建模、大脑理论和神经网络；计算化学，涵盖但不限于新理论和方法论及其在分子动力学中的应用、电子结构计算、密度泛函理论、材料设计与表征的计算方法；工程计算，包括但不限于新理论、方法论及计算流体动力学（CFD）的应用、优化技术及其在多学科系统中的应用、工程系统的系统识别和降阶建模、工程中的并行算法和高性能计算。

Development of Blockchain Technology in Financial Accounting

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Journal Info

Category	Quartile
MATHEMATICS, INTERDISCIPLINARY APPLICATIONS	2