Browsing by Author "Milton Jesus Bolaño Valdez"

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    Blockchain technology as strategy for improving the traceability of records in accounting management.
    (2025-11-25) Eider Javier Nuñez Perez; Huberts Andres Montaño Quintero; Sandra Milena Castillo Saravia; Victor Hugo Martinez Gonzalez; Milton Jesus Bolaño Valdez
    This paper presents the existing evidence on the effectiveness of blockchain technology, in comparison with traditional methods, for improving the traceability of accounting records in Colombia during the last decade. Through a Systematic Literature Review (SLR), guided by the PRISMA protocol, 17 documents published between 2015 and 2025, in English and Spanish, that addressed the relationship between blockchain, traceability and accounting, were analyzed. The findings show a solid theoretical convergence around the advantages of blockchain; immutability of records, distributed verification, reduction of reconciliation costs, fraud prevention and possibility of continuous audit. Likewise, the projection towards triple-entry accounting is identified, which reinforces transparency and accountability. However, there are important differences related to the lack of empirical evidence in Colombia, the absence of standardized indicators and the adoption challenges related to scalability, regulation and implementation costs. In conclusion, the literature confirms that blockchain is more effective than traditional methods to strengthen accounting traceability, although in the Colombian context this statement should be considered provisional until comparative empirical studies are available that allow its impact to be accurately measured.