As práticas e possibilidades de uso do blockchain na contabilidade: características, desafios e implicações segundo a análise de conteúdo da literatura

Abstract

This study aimed to investigate how blockchain impacts accounting practices by analyzing its characteristics, challenges, and implications based on existing academic literature. Adopting a qualitative and systematic approach, it combines bibliographic research and critical analysis of evidence on "Blockchain" and "Accounting." An integrative review was conducted using articles published between January 2019 and November 2024, sourced from Spell and Google Scholar databases. The selection process followed PRISMA 2020 guidelines, encompassing identification, screening, eligibility, and inclusion stages. Search criteria were defined by relevant keywords, with inclusion and exclusion parameters such as relevance, language (Portuguese or English), and full-text availability, ensuring transparency, consistency, and replicability of the analysis.Findings reveal that blockchain can enhance trust in financial transactions and revolutionize auditing practices but faces challenges like cultural resistance, lack of professional training, and regulatory uncertainty. Full adoption requires cultural shifts, professional training, the establishment of specific regulations, and overcoming technical integration barriers with legacy systems. The future of blockchain in accounting hinges on technological advancements, professional adaptation, and the development of a robust regulatory framework. This research contributes by identifying blockchain's benefits for accounting, including improved transparency, security, and process efficiency, particularly in auditing, while also addressing adoption challenges. Solutions such as cultural changes, training programs, and specific regulatory frameworks are proposed to facilitate effective implementation of blockchain in the accounting sector.