UK: У статті розглядається вплив блокчейн-технологій на ведення бухгалтерського обліку та складання фінансової звітності на підприємстві. Визначені переваги впровадження блокчейну в обліковому процесі, зокрема, підвищення прозорості, надійності та безпеки фінансових даних. З'ясовані виклики, пов’язані з інтеграцією блокчейн-технологій в обліковий процес. Окреслені перспективи розвитку бухгалтерського обліку з використанням блокчейн-технологій. Проведена порівняльна характеристика в частині ведення на підприємстві традиційного обліку та обліку з використанням блокчейн-технологій. Розкрито зарубіжний досвід використання блокчейну під час формування показників фінансової звітності на підприємстві. Запропоновані пропозиції щодо удосконалення законодавчої бази, яка буде регламентувати ведення бухгалтерського обліку з використанням блокчейнтехнологій.
EN: The article explores the impact of blockchain technology on accounting and financial reporting in enterprises. The study highlights the growing relevance of blockchain integration in the accounting process due to the increasing complexity of financial transactions and the need for transparency, reliability, and security of financial data. The purpose of the research is to analyze the role of blockchain in transforming traditional accounting practices and to assess its potential for improving financial reporting in the context of modern digitalization and economic challenges. The study employs a combination of qualitative and comparative analysis methods to examine the advantages and challenges of implementing blockchain technology in accounting. The research methodology includes an assessment of blockchain's potential in ensuring data immutability, automating routine accounting tasks, and enhancing trust in financial transactions. A comparative approach is utilized to juxtapose traditional accounting practices with blockchain-based solutions, identifying their key differences and benefits. Additionally, international experiences in blockchain adoption for financial reporting are analyzed to outline global trends and best practices. The findings indicate that blockchain technology significantly improves the transparency and security of financial data by providing a decentralized and immutable ledger. The study identifies key benefits such as real-time transaction tracking, reduced risk of fraud, and automation of financial reporting processes through smart contracts. It also highlights the ability of blockchain to streamline auditing by ensuring that financial records remain unaltered and verifiable. However, challenges such as high implementation costs, regulatory uncertainty, and the need for skilled professionals are also identified as barriers to widespread adoption. The practical significance of the article lies in its recommendations for improving the legislative framework to facilitate the adoption of blockchain in accounting. The study suggests the development of national accounting standards that accommodate blockchain technology, the establishment of regulatory guidelines for smart contracts, and the integration of blockchain-based solutions into public financial reporting systems. By addressing these issues, blockchain technology can become a crucial tool for enhancing financial accountability, reducing operational risks, and fostering trust in financial transactions. The research concludes that the successful implementation of blockchain in accounting requires coordinated efforts among policymakers, financial institutions, and businesses to overcome existing challenges and unlock the full potential of digital transformation in financial reporting.
