RECORDKEEPING IN THE PROCESS OF SOCIAL AND ECONOMIC EVOLUTION: FROM THE PRIMITIVE ERA TO THE BLOCKCHAIN ERA
DOI:
https://doi.org/10.18028/rgfc.v9i3.7477Keywords:
Accounting Bookkeeping, Social and economic evolution, Recordkeeping, BlockchainAbstract
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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