В статията се разглежда иновативната концепция за тристранното счетоводно записване в условията на дигитална среда. Направен е ретроспективно изследване на възгледите за тристранното счетоводно записване, както и на „инерционно счетоводство“, което освен информационна, притежава и ефективна контролна функция чрез прилагането на блокчейн технологията.
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17 thoughts on “Концепцията за тристранно счетоводно записване в условията на блокчейн технологиите”
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