Analysis of Accountability and Transparency Challenges in Blockchain-Based Digital Asset Management

The development of blockchain technology has brought a significant revolution in digital asset management by offering a transparent, decentralized, and secure transaction recording mechanism. However, the implementation of this technology also presents various challenges related to accountability and transparency, especially in the context of increasingly complex and diverse digital asset management. This article analyzes the various challenges that arise in ensuring accountability and transparency in blockchain-based digital asset management, including technical, regulatory, and human resource issues. This study examines how blockchain characteristics such as data immutability, decentralization, and cryptography can support or create obstacles in reporting and monitoring digital assets. In addition, this article discusses the need for adaptive accounting and regulatory standards to optimize the benefits of blockchain while mitigating the risk of data misuse and manipulation. The results of the study show that although blockchain increases trust through publicly verifiable transaction transparency, significant challenges related to system interoperability, technical complexity, and lack of competent human resources still need to be overcome to achieve comprehensive, accountable and transparent digital asset management.