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Impacto da Blockchain nas áreas de contabilidade e finanças
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O presente estudo analisa o impacto da tecnologia Blockchain e dos Smart Contracts na contabilidade, no relato financeiro e também na auditoria. O objetivo central é desenvolver um quadro conceptual que relacione os mecanismos técnicos da Blockchain com os seus efeitos práticos, avaliando o seu potencial para reforçar a rastreabilidade, a fiabilidade e a tempestividade da informação financeira.
A investigação adota uma metodologia em duas etapas. Numa primeira etapa, realiza-se uma revisão da literatura para estabelecer a fundamentação teórica sobre a tecnologia e o enquadramento normativo (IAS/IFRS, ISA). Numa segunda etapa, procede-se a um estudo de casos múltiplos de natureza exploratória, analisando sete iniciativas empresariais em setores como o agroalimentar, a logística e a indústria farmacêutica, para traduzir o potencial tecnológico em implicações contabilístico-financeiras concretas.
Os resultados demonstram melhorias na qualidade e tempestividade da informação, a redução de reconciliações manuais. Evidenciam-se implicações diretas nas normas IAS 2, IFRS 15, IAS 37 e ISA 500, bem como desafios relacionados com a governação, a interoperabilidade e os custos de adoção. O estudo conclui propondo um quadro conceptual que mapeia os mecanismos da Blockchain a impactos mensuráveis e recomenda indicadores para a sua avaliação, contribuindo para a consolidação de práticas de reporte mais fiáveis e transparentes.
This study examines the impact of Blockchain technology and Smart Contracts on accounting, financial reporting, and auditing. The main objective is to develop a conceptual framework that connects Blockchain's technical mechanisms to their practical effects, assessing their potential to strengthen the traceability, reliability, and timeliness of financial information. The research adopts a two-phase methodology. The first phase consists of a literature review to establish the theoretical foundation of the technology and the relevant normative framework (IAS/IFRS, ISA). The second phase employs an exploratory multiple case study, analyzing seven business initiatives in sectors such as agri-food, logistics, and pharmaceuticals, to translate the technology's potential into concrete accounting and financial implications. The results reveal improvements in the quality and timeliness of financial information, a reduction in manual reconciliations. The analysis highlights direct implications for standards such as IAS 2, IFRS 15, IAS 37, and ISA 500, as well as challenges related to governance, interoperability, and adoption costs. The study concludes by proposing a conceptual framework that maps Blockchain mechanisms to measurable impacts and recommends indicators for their assessment, contributing to the consolidation of more reliable and transparent reporting practices.
This study examines the impact of Blockchain technology and Smart Contracts on accounting, financial reporting, and auditing. The main objective is to develop a conceptual framework that connects Blockchain's technical mechanisms to their practical effects, assessing their potential to strengthen the traceability, reliability, and timeliness of financial information. The research adopts a two-phase methodology. The first phase consists of a literature review to establish the theoretical foundation of the technology and the relevant normative framework (IAS/IFRS, ISA). The second phase employs an exploratory multiple case study, analyzing seven business initiatives in sectors such as agri-food, logistics, and pharmaceuticals, to translate the technology's potential into concrete accounting and financial implications. The results reveal improvements in the quality and timeliness of financial information, a reduction in manual reconciliations. The analysis highlights direct implications for standards such as IAS 2, IFRS 15, IAS 37, and ISA 500, as well as challenges related to governance, interoperability, and adoption costs. The study concludes by proposing a conceptual framework that maps Blockchain mechanisms to measurable impacts and recommends indicators for their assessment, contributing to the consolidation of more reliable and transparent reporting practices.
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Blockchain Rastreabilidade Smart contracts Contabilidade Traceability Accounting Financial Reporting Auditing