Debt compensation is a process via which various entities (companies, people, etc.)
propose the payment of their mutual debts by compensating them according to the credits …

Blockchain is a relatively new technology originally created to store Bitcoin's transaction
records. The system is highly redundant and distributed, making it very difficult for fraudulent …

Contract management is the core of management business that implements enterprise risk
management and internal control. The quality of contract management directly affects the …

Blockchain the technology of the decade which has disrupted the complete technological
sector and moreover has plotted its jurisdiction over almost all other industrial sectors with a …

Over the last years, the blockchain technology has attracted the attention of both business
users and IT specialists. In essence, blockchain or a chain of blocks is a distributed and …

The increasing demands for more transparency in public administration worldwide ask for
open data, and the establishing of other mechanisms as well as keep using the contributions …

The theme of accounting in blockchain environment has been referenced and theoretically
discussed over the last few years in international publications, both of academic and …

In the present article, the authors propose a novel hybrid blockchain approach to improve
VAT recovery, meeting privacy requirements as introduced by the European General Data …

The development of blockchain technology and some of its peculiarities such as smart
contracts and asset tokenization have important implications in the auditing environment …

Recently, academics and industries are increasingly paying attention to blockchain
technology because it is used to improve traditional companies. Insurance company is one …