Blockchain y su aplicación en la contabilidad un análisis del estado del arte sobre sus beneficios y limitaciones

Blockchain technology has emerged as an innovative solution in the accounting field, standing out for its ability to improve the transparency, security and integrity of financial records. This study performs a systematic literature review to analyze the benefits and limitations of its implementation in accounting. The methodology is based on the selection and critical analysis of scientific articles indexed in Scopus and Web of Science, focusing on the main findings on the impact of blockchain in accounting processes. The results show that this technology enables immutability of records, reduces the need for intermediaries and optimizes audits through smart contracts. However, it faces significant challenges, such as scalability, high implementation costs and the lack of a clear regulatory framework to support its application in accounting. In addition, interoperability with traditional accounting systems represents a barrier to its widespread adoption. In conclusion, although blockchain has the potential to transform accounting, its viability will depend on the development of technical and regulatory solutions that facilitate its integration into the accounting ecosystem