Impact of blockchain technology on transparency and IFRS compliance [Impacto de la tecnología blockchain en la transparencia y cumplimiento de las NIIF]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.153Keywords:
size of enterprise, small enterprises;, appropriate technologyAbstract
Blockchain is applied in various sectors, such as supply chain and logistics processes, increasing efficiency from warehousing to delivery and payment. The purpose of the study is to assess the impact of blockchain technology on transparency and IFRS compliance in SMEs in Ecuador. Descriptive study developed in a population of 30 SMEs. The results revealed moderate to low awareness of blockchain, with varying preference for frequency of training. Although many see blockchain technology as important and recognise its benefits, such as transparency, they face challenges in security and technological adaptation, there is a training gap and limited interest in government incentives. In conclusion, blockchain technology offers potential improvements in transparency and IFRS compliance, but more education and expectation management is required for effective implementation in MSMEs.
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