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Advisor(s)
Abstract(s)
As criptomoedas revelaram ser uma forma de dinheiro altamente fiável e segura, pois a sua base assenta essencialmente na tecnologia Blockchain, podendo esta ser brevemente definida como um sistema de armazenamento e registo de transações. A tecnologia Blockchain e o seu impacto na qualidade da informação financeira são, então, o objeto de estudo desta dissertação, sendo a pergunta de investigação à qual nos propomos responder a seguinte: “Qual o impacto da tecnologia Blockchain na Qualidade da Informação Financeira?”.
Pretende-se, portanto, aferir quais os benefícios que a tecnologia Blockchain oferece à informação financeira relativamente à qualidade da mesma. Foram realizadas 11 entrevistas a vários profissionais académicos, de forma a ser recolhida a sua perceção relativamente à temática em estudo. Com esta investigação, foi possível concluir que a tecnologia Blockchain tem impacto na qualidade da informação financeira através da característica qualitativa da fiabilidade. Por sua vez, a fiabilidade, associada à neutralidade, garante autenticidade, transparência e confiança à informação derivada de um sistema Blockchain. Com este estudo
pretende-se contribuir com nova evidência empírica, de forma a que sejam analisados todos os prós e contras desta tecnologia que vem alterar o paradigma da obtenção da informação financeira.
Cryptocurrencies have proven to be a highly reliable and secure form of money, since its basis is essentially based on Blockchain technology, which can be briefly defined as a system for storing and recording transactions. Blockchain technology and its impact on the quality of financial information are, then, the object of study of this dissertation, and the research question we propose to answer is as follows: "What is the impact of Blockchain technology on the Quality of Financial Information?". It is intended, therefore, to gauge what benefits Blockchain technology offers to financial information in relation to its quality. Eleven interviews were conducted with several academic professionals, in order to collect their perceptions on the subject under study. With this research, it was possible to conclude that Blockchain technology has an impact on the quality of financial information through the qualitative characteristic of reliability. In turn, reliability, associated with neutrality, ensures authenticity, transparency and confidence to the information derived from a Blockchain system. This study aims to contribute with new empirical evidence, so that all the pros and cons of this technology that has changed the paradigm of obtaining financial information are analyzed.
Cryptocurrencies have proven to be a highly reliable and secure form of money, since its basis is essentially based on Blockchain technology, which can be briefly defined as a system for storing and recording transactions. Blockchain technology and its impact on the quality of financial information are, then, the object of study of this dissertation, and the research question we propose to answer is as follows: "What is the impact of Blockchain technology on the Quality of Financial Information?". It is intended, therefore, to gauge what benefits Blockchain technology offers to financial information in relation to its quality. Eleven interviews were conducted with several academic professionals, in order to collect their perceptions on the subject under study. With this research, it was possible to conclude that Blockchain technology has an impact on the quality of financial information through the qualitative characteristic of reliability. In turn, reliability, associated with neutrality, ensures authenticity, transparency and confidence to the information derived from a Blockchain system. This study aims to contribute with new empirical evidence, so that all the pros and cons of this technology that has changed the paradigm of obtaining financial information are analyzed.
Description
Mestrado em Contabilidade
Keywords
Informação financeira Qualidade Tecnologia Blockchain Fiabilidade Financial information Quality Blockchain technology Reliability
Citation
Gomes, A. S. M. S. (2023) A utilização da tecnologia Blockchain e o impacto na qualidade da informação financeira. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17356