Досліджено позитивні та негативні наслідки технології blockchain на фінансовий сектор та бухгалтерський облік. Розглянуто blockchain у циклі ажіотажу як феномену, який проходять усі нові технології перед становленням або зникненням. Структуровано найвідоміші blockchain-проєкти з поєднанням Big Data, проведено оцінку розвитку blockchain і Big Data у фінансах та обліку.
Исследованы положительные и отрицательные последствия технологии blockchain в финансовом секторе и бухгалтерском учете. Рассмотрен blockchain в цикле ажиотажа как феномена, который проходят все новые технологии перед становлением или исчезновением. Структурированы известные blockchain-проекты с сочетанием Big Data, проведена оценка развития blockchain и Big Data в финансах и учете.
In the article the importance of blockchain technology in the economy and predicting its development from the accounting point of view was investigated. The methods used in the study are based on the analysis of literature related to disclosure issues and adescription of existing blockchain claims on the world stage. On the basis of this, a predictive assessment of the considered results for the further development of blockchain technology in the economy, its impact on accounting and the profession of a&ccountant was made. The findings include the positive and negative effects of blockchain technology on the medical and banking sectors, information technology, the financial sector, and accounting. The blockchain in the hype cycle was considered as a& phenomenon that all new technologies undergo before stable existing or disappearing. Based on the consideration of the most famous blockchain projects with the combination of Big Data, the estimation of the development technologies of Blockchain and& Big Data in finance was discussed. This study suggests to consider blockchain technology as (1) a new way of sending and processing invoices, documents, contracts, and payments, reducing errors, costs and transaction time; (2) a path to financial eq&uality through affordability; (3) investments in the local economy so that developing countries can grow significantly; (4) updating the currency market and the international monetary and financial transaction system; (5) a major breakthrough in the &economy together with the Big Data technology.
