{"id":"https://openalex.org/W4403447901","doi":"https://doi.org/10.1109/acit62333.2024.10712495","title":"Advantages of Blockchain for Efficient Electronic Documents Flow in the Enterprise Accounting System","display_name":"Advantages of Blockchain for Efficient Electronic Documents Flow in the Enterprise Accounting System","publication_year":2024,"publication_date":"2024-09-19","ids":{"openalex":"https://openalex.org/W4403447901","doi":"https://doi.org/10.1109/acit62333.2024.10712495"},"language":"en","primary_location":{"id":"doi:10.1109/acit62333.2024.10712495","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit62333.2024.10712495","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2024 14th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002171507","display_name":"Tetyana Korolyuk","orcid":"https://orcid.org/0000-0002-8142-8310"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Tetyana Korolyuk","raw_affiliation_strings":["Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084050667","display_name":"Serhii Spivak","orcid":"https://orcid.org/0000-0002-7160-2151"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Serhii Spivak","raw_affiliation_strings":["Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114286382","display_name":"Bohdan Seniv","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bohdan Seniv","raw_affiliation_strings":["Department of Financial Technologies and Banking Business,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"Department of Financial Technologies and Banking Business,Ternopil,Ukraine","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058490837","display_name":"Mykola Stetsko","orcid":"https://orcid.org/0000-0002-7728-9178"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Mykola Stetsko","raw_affiliation_strings":["West Ukrainian National University,Department of Financial Management and Insurance,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,Department of Financial Management and Insurance,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008434303","display_name":"Mykola Horodetskyy","orcid":"https://orcid.org/0000-0003-3312-5945"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Mykola Horodetskyy","raw_affiliation_strings":["West Ukrainian National University,Department of International Tourism and Hotel Business,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,Department of International Tourism and Hotel Business,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081641939","display_name":"\u0410\u043d\u043d\u0430 \u0406\u0432\u0430\u043d\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0002-6932-8800"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Anna Ivanova","raw_affiliation_strings":["West Ukrainian National University,S.I. Yuriy Departmen of Finance,Ternopil,Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,S.I. Yuriy Departmen of Finance,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5002171507"],"corresponding_institution_ids":["https://openalex.org/I4210147056"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.22322432,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":null,"first_page":"434","last_page":"438"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.8991000056266785,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14260","display_name":"Impact of AI and Big Data on Business and Society","score":0.8991000056266785,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.8741000294685364,"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":0.947106122970581},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6086626648902893},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5064259767532349},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.27490004897117615},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.19698363542556763}],"concepts":[{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.947106122970581},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6086626648902893},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5064259767532349},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.27490004897117615},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.19698363542556763}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/acit62333.2024.10712495","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acit62333.2024.10712495","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2024 14th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W2772893009","https://openalex.org/W3120047884","https://openalex.org/W4221112818"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2748952813","https://openalex.org/W4210406818","https://openalex.org/W4306779889","https://openalex.org/W3048554917","https://openalex.org/W3211706803","https://openalex.org/W4382775358","https://openalex.org/W4246942721","https://openalex.org/W3209862047","https://openalex.org/W4386732777"],"abstract_inverted_index":{"Electronic":[0,50],"document":[1],"flow":[2,90,140],"is":[3,96],"defined":[4],"as":[5],"a":[6,59,98,142],"critical":[7],"element":[8],"of":[9,34,71,78,84,101,107,112,122,135,151],"digital":[10,79],"business":[11,80],"transformation,":[12],"predicting":[13],"significant":[14],"growth":[15],"in":[16,68,91],"the":[17,32,69,75,92,105,119],"software":[18],"market.":[19],"Statistics":[20],"show":[21],"that":[22,145],"companies":[23],"are":[24],"actively":[25],"using":[26],"these":[27],"technologies.":[28],"Businesses":[29],"benefit":[30],"from":[31],"implementation":[33],"electronic":[35,88,138],"documents":[36,51,89,113,139,152],"flow,":[37,153],"including":[38,154],"increased":[39],"efficiency,":[40,128,158],"cost":[41,129,159],"savings,":[42],"easier":[43],"access":[44],"to":[45,64,104],"data,":[46],"and":[47,74,110,131,161],"regulatory":[48],"compliance.":[49,132,162],"not":[52],"only":[53],"automate":[54],"processes,":[55],"but":[56],"also":[57],"create":[58],"basis":[60],"for":[61],"analytics,":[62],"helping":[63],"solve":[65],"important":[66],"problems":[67],"context":[70],"hybrid":[72],"work":[73],"rapid":[76],"development":[77],"models.":[81],"The":[82,115],"introduction":[83],"blockchain":[85,136],"technology":[86],"into":[87,137,147],"company\u2019s":[93],"accounting":[94],"system":[95],"becoming":[97],"promising":[99],"area":[100],"development,":[102],"contributing":[103],"improvement":[106],"security,":[108,125,155],"transparency":[109],"efficiency":[111],"flow.":[114],"BEDF":[116],"model":[117],"establishes":[118],"key":[120],"principles":[121],"integration,":[123],"ensuring":[124],"transparency,":[126,156],"consistency,":[127],"reduction,":[130,160],"Successful":[133],"integration":[134],"requires":[141],"systematic":[143],"approach":[144],"takes":[146],"account":[148],"various":[149],"aspects":[150],"integrity,":[157]},"counts_by_year":[],"updated_date":"2025-12-23T23:11:35.936235","created_date":"2025-10-10T00:00:00"}
