“…Furthermore, blockchain enables the automation of accounting processes through smart contracts, eliminating the need for intermediaries and reducing errors. Overall, blockchain technology revolutionizes digital accounting by enhancing transparency, security, efficiency and trust in financial transactions (Alsmadi et al, 2023a(Alsmadi et al, , 2023b(Alsmadi et al, , 2023cSingh et al, 2023;Yoon, 2020). Moreover, the exact consequences of digital transformation in the field of accounting remain uncertain.…”