Reinventing Accounting: Blockchain som drivkraft for fremtidens AIS

Abstract

As demands for speed, accuracy, and security in financial reporting and accounting processes continue to rise, this project explores how blockchain technology can optimize Accounting Information Systems (AIS). Using a systematic literature review as its primary method, the study draws on academic research and practice-based cases. The analysis demonstrates that blockchain, through features such as decentralization, immutability, and smart contracts, can automate bookkeeping processes, enhance data integrity, and reduce the risk of errors and fraud. A comparison between traditional accounting systems and blockchain-based solutions highlights clear advantages in terms of efficiency, transparency, and audit capabilities. At the same time, the project identifies significant implementation barriers, including technical, organizational, and regulatory challenges. The conclusion is that blockchain holds strong potential to transform accounting and auditing practices, although successful implementation will require both technological adaptation and skills development within the industry.