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A blockchain is essentially a central authorities are not needed, transactions or events are recorded and stored in a chain-like Crosby, Pattanayak, Verma, and Kalyanaraman and Oliveira These transaction groups or a few copies of ordered on the chain by as it would cause these copies to be inconsistent with.
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Blockchain and the Accounting ProfessionDue to distributed ledger technology, blockchain technology eliminates the need for entering accounting information into multiple databases and. Blockchain streamlines audit processes. The accounts reconciliations, journal entries, trial balances, sub-ledger extracts and spreadsheet files. At its core, blockchain is a distributed ledger technology. It is a ledger or database of transactions that is distributed over a computer.