Blockchain characteristics among accounting focus
| Blockchain characteristics | Accounting focus | ||
|---|---|---|---|
| Accounting | Auditing | Accountability | |
| Consensus mechanism | X | X | |
| Cryptographic | X | X | |
| Hashing | X | X | |
| Decentralization | X | X | X |
| Immutability | X | ||
| Transparency | X | ||
| Verifiability | X | X | |
| Blockchain characteristics | Accounting focus | ||
|---|---|---|---|
| Accounting | Auditing | Accountability | |
| Consensus mechanism | X | X | |
| Cryptographic | X | X | |
| Hashing | X | X | |
| Decentralization | X | X | X |
| Immutability | X | ||
| Transparency | X | ||
| Verifiability | X | X | |
Source(s): Authors' elaboration
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