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Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform

In: Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022)

Author

Listed:
  • Chen Yuhua

    (Zhongyuan Institute of Science and Technology
    University Putra Malaysia, Department of Accounting and Finance
    Universiti Putra Malaysia, School of Business and Economics)

  • Hasri Mustafa

    (University Putra Malaysia, Department of Accounting and Finance)

  • Feng Ziqin

    (North China University of Water Resources and Electric Power)

  • Rosmila Senik

    (University Putra Malaysia, Department of Accounting and Finance)

Abstract

Under the reform of budget performance, this research used a literature review to illustrate the crucial theoretical foundation of budget performance management. An inductive approach based on available research has reasoned the knowledge of blockchain technology. The technical principle of the blockchain has been explained; the sharing mechanism and storage of the blockchain technology were being objectively summarised for the consensus mechanism and immutable storage based on gathered information. The integration of blockchain technology and accounting information system was provided based on grounded theory. Finally, a four-layer system framework was designed to integrate blockchain technology and accounting information systems against budget performance. It can offer opinions and references for government departments planning government accounting information systems, and it can also develop constructive systems for software development departments in system planning.

Suggested Citation

  • Chen Yuhua & Hasri Mustafa & Feng Ziqin & Rosmila Senik, 2023. "Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform," Advances in Economics, Business and Management Research, in: Fanyu Chen & Keng Soon William Choo & Voon Hsien Lee & Chooi Yi Wei (ed.), Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022), pages 21-36, Springer.
    • Handle: RePEc:spr:advbcp:978-2-494069-99-2_4
    DOI: 10.2991/978-2-494069-99-2_4
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