scholarly journals Blockchain Technology for Secure Accounting Management: Research Trends Analysis

Mathematics ◽  
2021 ◽  
Vol 9 (14) ◽  
pp. 1631
Author(s):  
Emilio Abad-Segura ◽  
Alfonso Infante-Moro ◽  
Mariana-Daniela González-Zamar ◽  
Eloy López-Meneses

The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud, eliminates human error, promotes efficiency, and increases transparency and reliability. This means that different economic sectors assume it as a recording and management instrument. The aim is to examine current and emerging research lines at a global level on blockchain technology for secure accounting management. The evolution of the publication of the number of articles between 2016 and 2020 was analyzed. Statistical and mathematical techniques were applied to a sample of 1130 records from the Scopus database. The data uncovered a polynomial trend in this period. The seven main lines of work were identified: blockchain, network security, information management, digital storage, edge computing, commerce, and the Internet of Things. The ten most outstanding emerging research lines are detected. This study provides the past and future thematic axes on this incipient field of knowledge, which is a tool for decision-making by academics, researchers, and directors of research investment programs.

2018 ◽  
Vol 35 (2) ◽  
pp. 40-47
Author(s):  
S. M. Doguchaeva

The era of digital transformation provides the opportunity for leading companies to change priorities - to begin to take care of the support environment using innovative technologies and become a leading creative platform open for innovation. The successful development of the digital world, the blockchain technology, the Internet of things – the mechanism which will change the financial world. 


2021 ◽  
Vol 13 (4) ◽  
pp. 95
Author(s):  
Geneci da Silva Ribeiro Rocha ◽  
Letícia de Oliveira ◽  
Edson Talamini

Blockchain is a technology that can be applied in different sectors to solve various problems. As a complex system, agribusiness presents many possibilities to take advantage of blockchain technology. The main goal of this paper is to identify the purposes for which blockchain has been applied in the agribusiness sector, for which a PRISMA-based systematic review was carried out. The scientific literature corpus was accessed and selected from Elsevier’s Scopus and ISI of Knowledge’s Web of Science (WoS) platforms, using the PRISMA protocol procedures. Seventy-one articles were selected for analysis. Blockchain application in agribusiness is a novel topic, with the first publication dating from 2016. The technological development prevails more than blockchain applications since it has been addressed mainly in the Computer Sciences and Engineering. Blockchain applications for agribusiness management of financial, energy, logistical, environmental, agricultural, livestock, and industrial purposes have been reported in the literature. The findings suggest that blockchain brings many benefits when used in agribusiness supply chains. We concluded that the research on blockchain applications in agribusiness is only at an early stage, as many prototypes are being developed and tested in the laboratory. In the near future, blockchain will be increasingly applied across all economic sectors, including agribusiness, promoting greater reliability and agility in information with a reduced cost. Several gaps for future studies were observed, with significant value for science, industry, and society.


The railway system is one of the most widely used modes of transportation due to its low cost. To keep the railway system running smoothly, continuous track monitoring is needed. These days, the railway system is manually supervised. As a result, there is a greater risk of disasters, such as fatalities, occurring as a result of human error while monitoring. The main problem with manual system monitoring is that it takes a long time to process all of the necessary data. Since railway tracks are built over thousands of miles, it is virtually impossible to manually control the device over such a longdistance. At railway crossings, a lot of accidents happen. Crossing gates are usually opened and closed after receiving direct input from the station. If there is a delay in obtaining information from the station, there is a risk of swearing incidents. The main goal of this research is to simplify and protect the railway system. The proposed system employs Force Sensitive Resistor (FSR) detectors for automatic side road crossing protection. Any type of breakage, as well as vibration, can be efficiently detected with a higher degree of precision using Light Dependent Resistor (LRR) and laser detectors. In the event of an unexpected situation, such as an accident, the GSM module will begin communicating via message with the nearest control room for assistance. Sonar sensors are often used for obstacle avoidance when something unexpectedly appears in front of the train. The Internet of Things (IoT) has been added to the system to allow it to be monitored from anywhere in the sphere. The Arduino UNO is a microcontroller that serves as the system's backbone. The framework has the potential to be extremely beneficial to our country's railway economic growth.


2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Xiong Yang ◽  
Yuling Chen ◽  
Xiaobin Qian ◽  
Tao Li ◽  
Xiao Lv

The distributed deployment of wireless sensor networks (WSNs) makes the network more convenient, but it also causes more hidden security hazards that are difficult to be solved. For example, the unprotected deployment of sensors makes distributed anomaly detection systems for WSNs more vulnerable to internal attacks, and the limited computing resources of WSNs hinder the construction of a trusted environment. In recent years, the widely observed blockchain technology has shown the potential to strengthen the security of the Internet of Things. Therefore, we propose a blockchain-based ensemble anomaly detection (BCEAD), which stores the model of a typical anomaly detection algorithm (isolated forest) in the blockchain for distributed anomaly detection in WSNs. By constructing a suitable block structure and consensus mechanism, the global model for detection can iteratively update to enhance detection performance. Moreover, the blockchain guarantees the trust environment of the network, making the detection algorithm resistant to internal attacks. Finally, compared with similar schemes, in terms of performance, cost, etc., the results prove that BCEAD performs better.


Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
Yue Yin

With the rapid development of society, all walks of life need the support of the Internet of Things, and the financial industry is no exception. This article integrates blockchain technology with supply chain finance and builds a supply chain financial alliance architecture based on blockchain technology and an underlying model of the Ethereum blockchain system suitable for supply chain finance. We innovated new supply chain finance models and operating mechanisms and proposed business scenarios for supply chain finance from the perspective of blockchain. Taking into account the actual operation of the blockchain supply chain financial platform, the principal-agent model and the incentive theory are applied, and the supply chain financial accounts receivable model is taken as an example in the case of complete information and incomplete information. The incentive mechanism between the service provider of the chain supply chain financial platform and the core enterprise promotes the better implementation of blockchain technology and supply chain finance. Based on the existing theoretical research, this paper identifies the key influencing factors of the supply chain’s cross-enterprise incentive mechanism. These influencing factors system includes two dimensions: transaction factors and relationship factors. Transaction factors include resource dependence, uncertainty, and cooperation experience; relationship factors include corporate reputation, trust level, and relationship commitment. Based on the nature of the incentive mechanism, information sharing and revenue sharing are extracted as the measurement dimensions of the supply chain’s cross-enterprise incentive mechanism. On this basis, this article draws on the existing enterprise life cycle division method and constructs a hypothetical model of the influencing factors of the incentive mechanism in the incubation period, the growth period, and the maturity period. Relevant data was collected through questionnaires, and SPSS and AMOS software were used to perform statistical analysis, reliability analysis, exploratory factor analysis, confirmatory factor analysis, and structural equation hypothesis testing on the data. The performance of each influencing factor in different stages of the enterprise’s life cycle and the importance of each influencing factor in the same life cycle stage are obtained.


Author(s):  
Vardan Mkrttchian

This chapter presents artificial and natural intelligence technologies. As part of the digital economy of the virtual world program, it is envisaged to increase the efficiency of electronic commerce and entrepreneurship; a similar task has been set by the leadership of the People's Republic of China. At present, thinking in the virtual world and China is radically transforming, along with methodological approaches to the development of trade policy and its tools in the digital economy. It is these circumstances that determine the relevance of the study, the results of which are presented in this chapter. Development of the fundamental foundations for improving the efficiency of electronic commerce and entrepreneurship in virtual world and China based on the virtual exchange of intellectual knowledge using blockchain technology and implementation multi-chain open source platform is the goal. An acceleration of scientific and technological progress in all areas of knowledge raises the task for ensuring the continuous growth of professional skills throughout the whole life.


Author(s):  
Raja Jayaraman ◽  
Khaled Salah ◽  
Nelson King

Despite key advances in healthcare informatics and management, little progress to address supply chain process-related problems has been made to date. Specifically, key healthcare supply chain processes include product recalls, monitoring of product supply shortages, expiration, and counterfeits. Implementing and executing these processes in a trusted, secure, efficient, globally accessible and traceable manner is challenging due to the fragmented nature of the healthcare supply chain, which is prone to systemic errors and redundant efforts that may compromise patient safety and impact health outcomes adversely. Blockchain, combined with the Internet of things (IoT), is an emerging technology that can offer a practical solution to these challenges. Accordingly, IoT blockchain offers a superior way to track and trace products via a peer-to-peer distributed, secure, and shared ledger of the blockchain network. This article highlights key challenges related to healthcare supply chains, and illustrates how IoT blockchain technologies can play a role in overcoming these challenges now and in the near future.


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