VAI TRÒ CỦA HỆ THỐNG THÔNG TIN KẾ TOÁN ỨNG DỤNG CÔNG NGHỆ CHUỖI KHỐI ĐẾN HIỆU SUẤT THỰC HIỆN KINH TẾ TUẦN HOÀN

Abstract

The current sets its sight to investigate the impact of blockchain-based accounting information systems on circular economy performance in small and medium-sized enterprises. Accordingly, the descriptive method is implemented through the collection and analysis of previous studies related to blockchain technology,
blockchain-based accounting information systems, the relationship between blockchain technology and circular economy performance. The analysis results show that blockchain-based accounting information systems will generate significant positive impacts on circular economy performance in small and medium
sized enterprises in Vietnam. Based on these findings, several policy implications are proposed to help small and medium-sized enterprises improve and enhance circular economy performance by exploiting the potential of blockchain-based accounting information systems.