In the contemporary business environment, traditional accounting systems, such as double-entry bookkeeping, face increasing criticism due to growing demands for transparency and security in financial transactions. While double-entry bookkeeping remains the foundation of modern accounting practices, its limitations are increasingly evident in the co...

By Teodor Petrović, Ljiljana Tanasić, Željana Jovičić

This paper aims to analyze the implications of blockchain technology in the accounting profession and the government sector. Blockchain technology, unknown until just a decade ago, emerged from the shadow of bitcoin and is now at the center of the debate about the future of the digital economy. Blockchain is a decentralized database secured by cryp...

By Teodor M. Petrović, Ljiljana Tanasić, Lazar Radovanović

Ovaj rad ima za cilj da analizira implikacije blokčejn tehnologije u računovodstvenoj profesiji i vladinom sektoru. Tehnologija blokčejna, nepoznata do prije samo jedne decenije, pojavila se iz sjenke bitkoina i sada je u središtu rasprave o budućnosti digitalne ekonomije. Blokčejn je decentralizovana baza podataka osigurana kriptografskom z...

By Teodor M. Petrović, Ljiljana Tanasić, Lazar Radovanović