Research on the integration of blockchain technology and accounting information systems in the context of budget performance reform for SDGs: a four - layer system framework design

Objective: This study aims to explore integrate blockchain technology and accounting information systems in the context of budget performance reform, and to help achieve sustainable peace, justice and strong institutions.   Theoretical Framework: This study constructed by synthesizing the literature on budget performance management, fiscal and taxation system reform, and the application of blockchain in accounting information systems, and is further solidified by incorporating the grounded theory to support the exploration of integrating blockchain technology and accounting information systems within the budget performance context.   Method: This study uses a literature review method, which involves determining research objectives and scope, reviewing and verifying relevant articles, extracting and synthesiz-ing important ideas to draw conclusions, and also applies grounded theory to integrate blockchain technology and accounting information systems for designing a four - layer system framework in the context of budget performance.   Results and Discussion: The study found that the integration of the two has the characteristics of non-tampering and full traceability, and the designed four-layer sys-tem framework can achieve two-way interoperability with the blockchain multi-agent system. Research Implications: This study can not only improve the efficiency and effectiveness of government accounting information systems and software development but also contribute to achieving sustainable peace, justice, and strong institutions by ensuring fair resource allocation, transparency, and accountability.   Originality/Value: The originality lies in the combination of budget performance, block-chain, and accounting information system frameworks, and its value is manifested in offering solutions for system planning and promoting the achievement through en-hanced budget performance management.

Text 126697.pdf - Published Version Available under License Creative Commons Attribution. Download (6MB) Official URL or Download Paper: https://sdgsreview.org/LifestyleJournal/article/vi...

Actions (login required)

View Item