{"id":"https://openalex.org/W7166345974","doi":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","title":"Features of Using Blockchain Technology in Accounting","display_name":"Features of Using Blockchain Technology in Accounting","publication_year":2024,"publication_date":"2024-04-19","ids":{"openalex":"https://openalex.org/W7166345974","doi":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf"},"language":"en","primary_location":{"id":"doi:10.55056/ceur-ws.org/vol-3665/paper5.pdf","doi":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","is_oa":true,"landing_page_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","pdf_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","source":null,"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CEUR Workshop Proceedings, Vol-3665: Proceedings of the Digital Economy Concepts and Technologies","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010725691","display_name":"Nadiia M. Lobanchykova","orcid":"https://orcid.org/0000-0003-4010-0308","observed_orcids":["https://orcid.org/0000-0003-4010-0308","https://orcid.org/0009-0006-0856-6182"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nadiia Lobanchykova","raw_affiliation_strings":["Zhytomyr Polytechnic State University , 103 Chudnivsyka str. , Zhytomyr , 10005 , Ukraine"],"raw_orcid":"https://orcid.org/0000-0003-4010-0308","affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University , 103 Chudnivsyka str. , Zhytomyr , 10005 , Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077495562","display_name":"\u0422\u0435\u0442\u044f\u043d\u0430 \u0410\u043d\u0430\u0442\u043e\u043b\u0456\u0457\u0432\u043d\u0430 \u0412\u0430\u043a\u0430\u043b\u044e\u043a","orcid":"https://orcid.org/0000-0001-6825-4697","observed_orcids":["https://orcid.org/0000-0001-6825-4697"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tetiana Vakaliuk","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6825-4697","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5083152374","display_name":"\u0414\u043c\u0438\u0442\u0440\u043e \u041c\u0438\u043a\u043e\u043b\u0430\u0439\u043e\u0432\u0438\u0447 \u0417\u0430\u0445\u0430\u0440\u043e\u0432","orcid":"https://orcid.org/0000-0003-3423-0093","observed_orcids":["https://orcid.org/0000-0003-3423-0093"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Dmytro Zakharov","raw_affiliation_strings":["Zhytomyr Polytechnic State University , 103 Chudnivsyka str. , Zhytomyr , 10005 , Ukraine"],"raw_orcid":"https://orcid.org/0000-0003-3423-0093","affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University , 103 Chudnivsyka str. , Zhytomyr , 10005 , Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024895530","display_name":"Viacheslav Osadchyi","orcid":"https://orcid.org/0000-0001-5659-4774","observed_orcids":["https://orcid.org/0000-0001-5659-4774"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Vitalii Levkivskyi","raw_affiliation_strings":["Zhytomyr Polytechnic State University , 103 Chudnivsyka str. , Zhytomyr , 10005 , Ukraine"],"raw_orcid":"https://orcid.org/0000-0001-5659-4774","affiliations":[{"raw_affiliation_string":"Zhytomyr Polytechnic State University , 103 Chudnivsyka str. , Zhytomyr , 10005 , Ukraine","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5135370764","display_name":"Viacheslav Osadchyi","orcid":"https://orcid.org/0000-0001-5659-4774","observed_orcids":["https://orcid.org/0000-0001-5659-4774"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Viacheslav Osadchyi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.2308,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.39593738,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"48","last_page":"60"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13475","display_name":"Digital Transformation in Law","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13913","display_name":"Blockchain Technology in Education and Learning","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.9940000176429749},{"id":"https://openalex.org/keywords/accounting","display_name":"accounting","score":0.7910000085830688},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.7870000004768372},{"id":"https://openalex.org/keywords/accounting-system-implementation","display_name":"accounting system implementation","score":0.5669999718666077},{"id":"https://openalex.org/keywords/advantages-and-disadvantages-of-blockchain","display_name":"advantages and disadvantages of blockchain","score":0.9409999847412109}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.9728999733924866},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6039000153541565},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.600600004196167},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44749999046325684},{"id":"https://openalex.org/C2777541363","wikidata":"https://www.wikidata.org/wiki/Q25110971","display_name":"Distributed ledger","level":3,"score":0.438400000333786},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4269999861717224},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3894999921321869},{"id":"https://openalex.org/C80958533","wikidata":"https://www.wikidata.org/wiki/Q1047174","display_name":"Audit trail","level":3,"score":0.3515999913215637},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.33959999680519104},{"id":"https://openalex.org/C110354214","wikidata":"https://www.wikidata.org/wiki/Q6314146","display_name":"Engineering management","level":1,"score":0.2687000036239624},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.2669000029563904},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2590999901294708},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.2583000063896179}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55056/ceur-ws.org/vol-3665/paper5.pdf","doi":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","is_oa":true,"landing_page_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","pdf_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","source":null,"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CEUR Workshop Proceedings, Vol-3665: Proceedings of the Digital Economy Concepts and Technologies","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.55056/ceur-ws.org/vol-3665/paper5.pdf","doi":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","is_oa":true,"landing_page_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","pdf_url":"https://doi.org/10.55056/ceur-ws.org/vol-3665/paper5.pdf","source":null,"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CEUR Workshop Proceedings, Vol-3665: Proceedings of the Digital Economy Concepts and Technologies","raw_type":"proceedings-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7166345974.pdf","grobid_xml":"https://content.openalex.org/works/W7166345974.grobid-xml"},"referenced_works_count":5,"referenced_works":["https://openalex.org/W2909280644","https://openalex.org/W2947909613","https://openalex.org/W3123597155","https://openalex.org/W3128690266","https://openalex.org/W4386731896"],"related_works":["https://openalex.org/W4389517008","https://openalex.org/W4285539864","https://openalex.org/W2994398764","https://openalex.org/W4390026370","https://openalex.org/W4400032931","https://openalex.org/W3020445892","https://openalex.org/W7053821970","https://openalex.org/W4382727150","https://openalex.org/W4416735642","https://openalex.org/W4417029735"],"abstract_inverted_index":{"The":[0,64],"article":[1],"considers":[2],"theoretical":[3],"provisions":[4],"and":[5,26,48,67],"practical":[6,38],"recommendations":[7],"on":[8,57,72],"the":[9,12,21,33,41,52,58,73],"peculiarities":[10],"of":[11,14,23,28,43,54,60,70,75],"application":[13],"blockchain":[15,24,30,44,55,76],"technology":[16,25,31,45,56,77],"in":[17,19,32,46,78],"accounting,":[18],"particular,":[20],"concept":[22],"possibilities":[27],"implementing":[29],"accounting":[34,47,61,79],"system":[35],"are":[36,50,80],"considered,":[37],"solutions":[39],"for":[40],"implementation":[42,74],"audit":[49],"proposed;":[51],"impact":[53],"organization":[59],"is":[62],"determined.":[63],"advantages,":[65],"disadvantages,":[66],"promising":[68],"directions":[69],"research":[71],"identified.":[81]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-06-28T00:00:00"}