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

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

Authors
Chen Yuhua1, 2, 4, *, Hasri Mustafa2, Feng Ziqin3, Rosmila Senik2
1Zhongyuan Institute of Science and Technology, Zhengzhou, Henan, China
2Department of Accounting and Finance, University Putra Malaysia, 43400, Serdang, Selangor, Malaysia
3North China University of Water Resources and Electric Power, Zhengzhou, Henan, China
4School of Business and Economics, Universiti Putra Malaysia, 43400, Serdang, Selangor, Malaysia
*Corresponding author. Email: gs60188@student.upm.edu.my
Corresponding Author
Chen Yuhua
Available Online 4 February 2023.
DOI
10.2991/978-2-494069-99-2_4How to use a DOI?
Keywords
Budget performance; Blockchain; Distributed ledger; Smart contracts; Immutable storage; Grounded theory
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
4 February 2023
ISBN
978-2-494069-99-2
ISSN
2352-5428
DOI
10.2991/978-2-494069-99-2_4How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Chen Yuhua
AU  - Hasri Mustafa
AU  - Feng Ziqin
AU  - Rosmila Senik
PY  - 2023
DA  - 2023/02/04
TI  - Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform
BT  - Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022)
PB  - Atlantis Press
SP  - 21
EP  - 36
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-494069-99-2_4
DO  - 10.2991/978-2-494069-99-2_4
ID  - Yuhua2023
ER  -