THE ROLE OF BLOCKCHAIN IN ENHANCING THE ACCURACY AND TRANSPARENCY OF AUDITING AND ACCOUNTING PROCESSES

This study highlights how blockchain technology enhances the transparency, traceability, and accuracy of accounting processes while minimizing human errors. However, challenges such as initial implementation costs and issues related to fraud prevention persist. Recommendations include raising awareness through training, integrating blockchain with human systems, adopting real-time auditing to improve efficiency, and expanding research to address implementation challenges and develop practical solutions.