Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil

Detalhes bibliográficos
Autor(a) principal: Prux,Paula Raymundo
Data de Publicação: 2021
Outros Autores: Momo,Fernanda da Silva, Melati,Claudia
Tipo de documento: Artigo
Idioma: eng
Título da fonte: BAR - Brazilian Administration Review
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1807-76922021000500304
Resumo: ABSTRACT New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.
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spelling Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazilgovernment accountingblockchainopportunitieschallengesABSTRACT New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração2021-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S1807-76922021000500304BAR - Brazilian Administration Review v.18 n.spe 2021reponame:BAR - Brazilian Administration Reviewinstname:Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)instacron:ANPAD10.1590/1807-7692bar2021200109info:eu-repo/semantics/openAccessPrux,Paula RaymundoMomo,Fernanda da SilvaMelati,Claudiaeng2021-11-22T00:00:00Zoai:scielo:S1807-76922021000500304Revistahttp://www.scielo.br/scielo.php?script=sci_serial&pid=1807-7692&lng=pt&nrm=isohttps://old.scielo.br/oai/scielo-oai.php||bar@anpad.org.br1807-76921807-7692opendoar:2021-11-22T00:00BAR - Brazilian Administration Review - Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)false
dc.title.none.fl_str_mv Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
title Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
spellingShingle Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
Prux,Paula Raymundo
government accounting
blockchain
opportunities
challenges
title_short Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
title_full Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
title_fullStr Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
title_full_unstemmed Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
title_sort Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil
author Prux,Paula Raymundo
author_facet Prux,Paula Raymundo
Momo,Fernanda da Silva
Melati,Claudia
author_role author
author2 Momo,Fernanda da Silva
Melati,Claudia
author2_role author
author
dc.contributor.author.fl_str_mv Prux,Paula Raymundo
Momo,Fernanda da Silva
Melati,Claudia
dc.subject.por.fl_str_mv government accounting
blockchain
opportunities
challenges
topic government accounting
blockchain
opportunities
challenges
description ABSTRACT New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.
publishDate 2021
dc.date.none.fl_str_mv 2021-01-01
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dc.language.iso.fl_str_mv eng
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dc.relation.none.fl_str_mv 10.1590/1807-7692bar2021200109
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