ІНТЕГРАЦІЯ БЛОКЧЕЙН-ТЕХНОЛОГІЙ ДЛЯ ЗАБЕЗПЕЧЕННЯ ПРОЗОРОСТІ БУХГАЛТЕРСЬКОГО ОБЛІКУ
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Надіслано: 23-12-2024
Опубліковано: 30-04-2025
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Ця стаття опублікована відповідно до стандартів відкритого доступу та розповсюджується за ліцензією Creative Commons Attribution 4.0 International (CC BY 4.0), яка дозволяє необмежене використання, розповсюдження та відтворення змісту на будь-якому носії, за умови зазначення оригінального автора та джерела.
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Анотація
Забезпечення прозорості бухгалтерського обліку є критичною проблемою для України, оскільки її розвиток стримується через системну корупцію та неефективність. У цьому описовому дослідженні розглянуте потенційне застосування технологій блокчейн для підвищення прозорості бухгалтерського обліку та чинники, що перешкоджають їхньому подальшому розвиткові. Для проведення дослідження були використані й первинні дані 15 компаній, отримані за допомогою напівструктурованих інтерв’ю, проведених в Україні у 2022 та 2023 роках, і вторинні дані, які представлені звітами про компанії в галузі та глобальними контрольними показниками в Україні. Взаємозв’язок між упровадженням блокчейну, прозорістю та перешкодами для впровадження блокчейну, які характеризують високі витрати, відсутність нормативної визначеності та інфраструктурні обмеження, було проаналізовано за допомогою описової статистики, кореляційного аналізу та SWOT-аналізу. Упровадження блокчейну позитивно корелює з високою прозорістю, оскільки такі системи перевершують традиційний облік за показником відстежуваності та зменшують шахрайство, однак потребує значних фінансових і технологічних ресурсів. Дослідження демонструє потенціал блокчейну для підвищення прозорості в бухгалтерському обліку, водночас висвітлюючи його обмеження та фінансові, інфраструктурні й регуляторні виклики, що перешкоджають його впровадженню в Україні.
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