ABSTRACT
Technological advances establish a new market dynamic. Meeting current and future demands, bitcoin has emerged as a model of economic transactions, in which the intermediation of a centralizing body is not necessary. In the background, Blockchain technology goes beyond its initial application and envisions much more complex applications, which has been the focus of research in recent years. Thus, this study aimed to understand the contribution of Blockchain technology to Accounting, analyzing both its applicability and itsmain challenges. For this, it used grounded theory as a research method, with data collection through semi-structured interviews with professionals in the field. The observation of the results suggests that Blockchain brings promising perspectives regarding the transparency and reliability of accounting information. On the other hand, critical aspects must be taken into account, such as the maturation of technology and the change in the professional’s profile, which are crucial for the impacts to be actually observed.
Keywords: Blockchain, Accounting, Technology.