Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform

Chen Yuhua (), Hasri Mustafa, Feng Ziqin and Rosmila Senik
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Chen Yuhua: Zhongyuan Institute of Science and Technology
Hasri Mustafa: University Putra Malaysia, Department of Accounting and Finance
Feng Ziqin: North China University of Water Resources and Electric Power
Rosmila Senik: University Putra Malaysia, Department of Accounting and Finance

A chapter in Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022), 2023, pp 21-36 from Springer

Abstract: Abstract Under the reform of budget performance, this research used a literature review to illustrate the crucial theoretical foundation of budget performance management. An inductive approach based on available research has reasoned the knowledge of blockchain technology. The technical principle of the blockchain has been explained; the sharing mechanism and storage of the blockchain technology were being objectively summarised for the consensus mechanism and immutable storage based on gathered information. The integration of blockchain technology and accounting information system was provided based on grounded theory. Finally, a four-layer system framework was designed to integrate blockchain technology and accounting information systems against budget performance. It can offer opinions and references for government departments planning government accounting information systems, and it can also develop constructive systems for software development departments in system planning.

Keywords: Budget performance; Blockchain; Distributed ledger; Smart contracts; Immutable storage; Grounded theory (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-494069-99-2_4

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DOI: 10.2991/978-2-494069-99-2_4

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