Blockchain y contabilidad de triple entrada
la evolución de la partida doble
DOI:
https://doi.org/10.22451/3002.nbr2026.vol12.1.10121Palabras clave:
Blockchain, triple entrada, cadena de bloques, cadena de suministroResumen
El presente artículo de investigación, se planteó como objetivo principal, describir el nivel de respuesta de proveedores que aplican red privada blockchain y su grado de aporte en la contabilidad en la empresa constructora LM SA, año 2024, teniendo como criterios de investigación los propuestos por Christie (2018) para la variable Blockchain y Grigg (2024) para la variable triple entrada. Fue un estudio de enfoque cuantitativo y de alcance descriptivo de diseño no experimental de corte transversal, la población de estudio fue una empresa constructora en Perú, y la muestra fue la cadena de suministros implementada en la empresa y su encriptación en la tecnología blockchain. Los resultados obtenidos muestran que el nivel de respuesta por proveedores que aplican una red privada blockchain en la empresa constructora LM SA, año 2024 es de nivel medio con 63% y su aporte de la cadena de suministros a la contabilidad es del 23%. Se concluyó que en un proceso de implementación de tecnologías de blockchain, las empresas deben considerar como un factor de incidencia la contabilidad, para mejorar sus indicadores económicos, financieros.
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