Автор: Л. Шкуліпа, канд. екон. наук, доц. ORCID ІD 0000-0003-1842-0129, Національна академія статистики, обліку та аудиту, Київ, Україна
Анотація: 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.
Ключові слова: технологія blockchain, Big Data, бухгалтерський облік, прогнозування, розвиток економіки.
Received: 17/10/19
1st Revision: 26/10/19
Accepted: 20/11/19
DOI: https://doi.org/10.17721/1728-2667.2019/207-6/5
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