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Exploring the Potential Influences of Blockchain Technology in Financial Reporting
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Author(s): Pedro Pinheiro (ISCAL, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal), Andreia Gomes (ISCAL, Instituto Politécnico de Lisboa, Portugal)and Ana Isabel Dias (ISCAL, Instituto Politécnico de Lisboa, Portugal & CICF, IPCA, Barcelos, Portugal)
Copyright: 2025
Pages: 30
Source title:
Contemporary Innovations in Reporting and Analysis
Source Author(s)/Editor(s): Fábio Albuquerque (Lisbon Accounting and Business School (ISCAL), Instituto Politécnico de Lisboa, Portugal & Research Center on Accounting and Taxation (CICF), Instituto Politécnico do Cávado and Ave (IPCA), Barcelos, Portugal)and Paula Gomes dos Santos (Lisbon Accounting and Business School, Instituto Politécnico de Lisboa, Portugal & COMEGI, Portugal)
DOI: 10.4018/979-8-3693-5923-5.ch003
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Abstract
This study aims to assess the influences that blockchain technology may have on financial reporting as the first presents unique characteristics that may contribute to transparency, immutability, security, and real-time availability of the latter. Hence, 11 interviews were conducted with professionals related to professors' professionals of accounting, and specialists in blockchain technology, to collect their perceptions on the subject. It was possible to conclude that blockchain technology may influence financial reporting mainly by enhancing its reliability, a qualitative characteristic referred to in the conceptual framework for financial reporting. In turn, reliability, associated with neutrality, ensures authenticity, transparency, and confidence in the information derived from a blockchain system. This study contributes to the literature with new empirical evidence, so that the pros and cons of the adoption of this technology may change the paradigm of obtaining how financial information is analyzed in more detail.
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