RECORDKEEPING IN THE PROCESS OF SOCIAL AND ECONOMIC EVOLUTION: FROM THE PRIMITIVE ERA TO THE BLOCKCHAIN ERA

Authors

DOI:

https://doi.org/10.18028/rgfc.v9i3.7477

Keywords:

Accounting Bookkeeping, Social and economic evolution, Recordkeeping, Blockchain

Abstract

Emerging technologies are having strong economic and social impacts, driving innovations in interpersonal relationships, business models, products, services, strategies, performance measures and control of management processes. One of these technologies that promises to revolutionize is blockchain. However, this technological platform reflects the role of Accounting, in its most rudimentary form, which is recordkeeping. In this context, the aim of this study is to demonstrate how this fragment has impacted society, from primates to modern days. The research method adopted is the hypothetical-deductive and the research approach is qualitative with bibliographic support. The record is the first accounting fragment in the history of mankind until the emergence of folded departures in the early 13th century. Its use, together with other institutions, contributed to economic and social development, strengthening the sense of trust in impersonal transactions. It has been identified that blockchain, highlighted in this article as an advanced record keeping technology, has a very positive outlook for contributing to economic and social development.

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Author Biography

José Maria Dias Filho, Universidade Federal da Bahia (UFBA)

Graduado em Ciências Contábeis pela Universidade Estadual de Feira de Santana (1987), mestre em Controladoria e Contabilidade pela USP-Universidade de São Paulo (2001) e doutor em Controladoria e Contabilidade também pela USP (2003). Atualmente é professor da Faculdade de Ciências Contábeis da Universidade Federal da Bahia. Tem experiência na área de Administração, com ênfase em Controladoria, explorando principalmente os seguintes temas: epistemologia, teoria da contabilidade, controladoria, gestão estratégica de custos, políticas tributárias, contabilidade para usuários externos, análise de custos e gestão de instituições de ensino superior.

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Published

2020-11-22

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Section

ARTIGOS