Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil

Q3 Business, Management and Accounting

BAR - Brazilian Administration Review Pub Date : 2021-01-01 DOI:10.1590/1807-7692bar2021200109

Paula Raymundo Prux, F. Momo, Claudia Melati

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引用次数: 5

Abstract

New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.

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在巴西政府会计中使用区块链技术的机遇和挑战

新技术导致公共和私人组织如何构建其流程和活动的重大变化。本研究旨在确定在巴西政府会计中使用区块链技术的挑战和机遇。这是一项使用定量和定性数据的描述性研究，通过应用于94名专业人员的非概率样本的问卷调查收集。根据技术、政府会计、安全、透明度、控制、变化和知识等7个类别，将数据提交给描述性统计分析和内容分析。89.4%的受访者认为区块链可以改善政府会计，并应用于金融交易、审计和资产转移。该技术提供了信任和控制、信息安全以及防止欺诈和腐败的好处。对于98.9%的样本来说，在政府会计中使用区块链技术的挑战是缺乏对该技术及其成本效益和实施的了解，更换或调整系统的困难，以及很少有区块链用例展示该技术的使用和应用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

BAR - Brazilian Administration Review Business, Management and Accounting-Strategy and Management

CiteScore

1.80

自引率

0.00%

发文量

审稿时长

16 weeks

期刊介绍： Launched in 2004, BAR has an international scope in terms of topics of interest, target audience, and editorial boards. It is an A2-journal according to the Brazilian classification Qualis/Capes, which is thus a strong signal about the quality of published works and about the transparency of the editorial process. BAR follows the editorial principles available in document Best Practices of Scientific Publication, an initiative championed by the Brazilian Academy of Management (ANPAD) that seeks to assist journals to achieve high scholarly standards and enhance their impact as sources for theoretical and applied research. Furthermore, since 2013, BAR is a member of COPE (Committee on Publication Ethics), what is another signal of efforts made towards adhering to the most rigorous ethical principles in academic publication.