proceeding

Blockchain Technology Adoption in Corporate Financial Management and Its Impact on Transparency

J. RengamaniAMET Business School, AMET University, Chennai, IndiaPramod KumarKeerthi S. ShettyDepartment of Computer Science and Engineering, NMAM Institute of Technology, Nitte (Deemed to be University), Nitte, IndiaSuchitra YadavMaharishi Markandeshwar (Deemed to be University), Mullana, IndiaDilnozakhon MukhitdinovaDepartment of Corporate Finance and Securities, Tashkent State University of Economics, Tashkent, UzbekistanVijaya Sudha GottumukkalaKLEF College of Law, KLEF Deemed to be University, Guntur, India

2026en

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Annotatsiya

The long-standing tension between centralized financial control and stakeholder transparency has become more important than ever. This study examines the transition from classic double-entry accounting to blockchain-based triple-entry accounting. Drawing on secondary Kaggle datasets and previous pilot studies, it estimates the impact of distributed ledger technology (DLT) on audit efficiency and data accuracy. Illustrative estimates compiled by the authors suggest that integrating blockchain could reduce reconciliation time by about 68% and the error rate by about 89%. The study concludes that the secure and permanent records kept on a blockchain can help to mitigate information asymmetry and support real-time financial transparency, although technical and legal issues remain to be addressed.

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Identifikatorlar

DOI: 10.68337/cpsm.v1.i1.2026-017

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