With the continuous development of digital economic life, cyber threats are increasing. The accounting system is the majority of enterprises in the economic process of the participants, and cyber security is the primary guarantee of accounting information security. Accounting processes are getting more complex so that computer communications technology is improving and cyber threats are rising. Accounting is required as the foundation of enterprise cyber security. The external cyber threat is to steal accounting data, especially commercial confidential data. The internal cyber threat is to whitewash accounting statements maliciously to obtain improper interests. This study focuses on accounting cyber security and links the use of blockchain to accounting cyber security issues. The research is based on the combined analysis of block chain and accounting cyber security. The main results are: proposed the advantages of blockchain to construct the accounting cyber security system, proposed a feasible solution to secure data of accounting. which contributes to the application of blockchain in the accounting field.
Eric G. CooperEric WeeseAlex FortsonDan LoYong Shi
Sebahattin DemirkanIrem DemirkanAndrew McKee