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María-Angustias Navarro-Ruiz

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Review Open access Jul 2026

Blockchain and accounting information systems: enhancing sustainability reporting with triple-entry accounting

This study analyses the intersection between blockchain technology, accounting and sustainability, examining how blockchain is transforming accounting practices toward greater transparency, traceability and alignment with sustainability goals. It also identifies the main intellectual, geographical and thematic stru...

Elisabeth Zafra‐Gómez, Germán López‐Pérez, Laura Sanz Martín et al. · 1 citation

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