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Sandra Patricia Toala Bozada

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Review Open access Aug 2026

Blockchain Technology in Accounting and Auditing: State of the Art and Future Research Directions

It is concluded that blockchain redefines, rather than eliminates, the role of accountants and auditors, and that its consolidation will depend on regulatory progress, curricular updates, and further empirical evidence on its real-world implementation across diverse institutional contexts.

Sandra Patricia Toala Bozada, Maryury Elizabeth Morejón Santistevan, Laura Beatriz Farfán Menéndez et al. · 0 citations

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