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 zaštitom za koju se procjenjuje da će do 2027. godine čuvati na svojoj platformi oko 10% globalnog bruto domaćeg proizvoda (BDP). Dvojno knjigovodstvo, koje se koristi više od 500 godina, u današnjoj eri tehnoloških promjena i primijenjene blokčejn tehnologije moglo bi razviti novi sistem, sistem trojnog knjigovodstva. Dominantni tržišni lideri u računovodstvenoj profesiji PwC, Deloitte, EY i KPMG već su započeli istraživanja za uvođenje ove tehnologiju u svoje poslovne prakse. Primjena blokčejn tehnologije, pored privatnog sektora, mogla bi se koristiti i u vladinom sektoru, posebno u oblasti poreza. Blokčejn bi eliminisao retroaktivno evidentiranje poreza i obezbijedio automatizovanu i neprobojnu platformu za mnoge vrste poreskih prevara. Međutim, usvajanje blokčejn tehnologije, kao i svake nove tehnologije, zavisi od njene sposobnosti da prevaziđe regulatorne, tehničke i društvene izazove.
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