КОНЦЕПЦИЯТА ЗА ТРИСТРАННОТО СЧЕТОВОДНО ЗАПИСВАНЕ В УСЛОВИЯТА НА БЛОКЧЕЙН ТЕХНОЛОГИИТЕ
THE CONCEPT OF TRIPLE ENTRY ACCOUNTING IN THE CONTEXT OF BLOCKCHAIN TECHNOLOGIES

Author(s): Borislav Boyanov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: conception; triple entry accounting; blockchain; distributive accounting ledger
Summary/Abstract: The innovative concept of triple entry accounting in a digital environment is examined in the paper. A retrospective study of the views on triple entry accounting has been made, as well as „momentum accounting“, which, in addition to information, also has an effective control function through the application of blockchain technology.

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