Blockchain y contabilidad de triple entrada: la evolución de la partida doble

Joselito Emanuel Alfaro Oliva

doi:10.22451/3002.nbr2026.vol12.1.10121

Authors

Joselito Emanuel Alfaro Oliva Presidente del Centro departamental de Ciencias Contables La Libertad - CEDIC

DOI:

https://doi.org/10.22451/3002.nbr2026.vol12.1.10121

Keywords:

Blockchain, triple entry, blockchain, supply chain

Abstract

The main objective of this research article was to describe the level of response of suppliers that apply a private blockchain network and their degree of contribution to accounting in the construction company LM SA, year 2024, having as research criteria those proposed by Christie (2018) for the Blockchain variable and Grigg (2024) for the triple entry variable. It was a study with a quantitative approach and descriptive scope of non-experimental cross-sectional design, the study population was a construction company in Peru, and the sample was the supply chain implemented in the company and its encryption in blockchain technology. The results obtained show that the level of response from suppliers who apply a private blockchain network in the construction company LM SA, year 2024 is of a medium level with 63% and their contribution from the supply chain to accounting is 23%. It was concluded that in a process of implementing blockchain technologies, companies must consider accounting as an impact factor, to improve their economic and financial indicators.

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Author Biography

Joselito Emanuel Alfaro Oliva, Presidente del Centro departamental de Ciencias Contables La Libertad - CEDIC

Master in Logistics and Operations Management. Public Accountant from Universidad Cesar Vallejo.
President of the Departmental Center of Accounting Research La Libertad.
Certified Auditor by CQI and IRCA London, England, in the ISO 9001 Quality Management System, Standard 14001 Environmental Management System, Standard 45001 Occupational Health and Safety Management System. General coordinator in quality innovation projects, in non-refundable Proinnovate funds. Manager of Innovation against climate change at PROCAPSA SAC.
climate change at PROCAPSA SAC. First place in Research Work CONANIIF2021. Third Place in Research Work in the National Convention Labora2023.
in the National Convention Labora2023 and the National Convention Tributa - 2023.
Consultant and advisor to companies in enterprise risk management, continuous improvement, auditing, tax compliance.

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