Research of Blockchain and its Application in Accounting Recognition Based on Event Approach
Authors
Wenyao Zhou, Quanfang Xiao
Corresponding Author
Wenyao Zhou
Available Online May 2017.
- DOI
- 10.2991/isss-17.2017.77How to use a DOI?
- Keywords
- Accounting recognition, Block chain, Event approach accounting.
- Abstract
As a new Internet technology, Block chain is highly concerned because of its unique advantages in distributed ledger. Based on the theory of event approach accounting, this paper subdivides the accounting recognition into two processes, and explores the application of the Block chain in the processes. With the application of Block chain, it is possible to make accounting recognition multidimensional and achieve the fundamental recognition criteria.
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Wenyao Zhou AU - Quanfang Xiao PY - 2017/05 DA - 2017/05 TI - Research of Blockchain and its Application in Accounting Recognition Based on Event Approach BT - Proceedings of 3rd International Symposium on Social Science (ISSS 2017) PB - Atlantis Press SP - 341 EP - 344 SN - 2352-5398 UR - https://doi.org/10.2991/isss-17.2017.77 DO - 10.2991/isss-17.2017.77 ID - Zhou2017/05 ER -