Blockchain Technology and Accounting Information Quality: Multi-dimensional Mechanisms and Industry Heterogeneity Evidence

Kaiyan Shao

doi:10.47297/wspdecWSP2515-797309.20250909

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Blockchain Technology and Accounting Information Quality: Multi-dimensional Mechanisms and Industry Heterogeneity Evidence

Volume 9, Issue 9

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Blockchain Technology and Accounting Information Quality: Multi-dimensional Mechanisms and Industry Heterogeneity Evidence
Blockchain Technology and Accounting Information Quality: Multi-dimensional Mechanisms and Industry Heterogeneity Evidence
Wuhan Textile University Foreign Economic and Trade College, Wuhan, Hubei, 430202, China
Vol. 9, Issue 9, Pages: 40-47(2025)
Published：30 September 2025
DOI：10.47297/wspdecWSP2515-797309.20250909
Accepted：

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Shao Kaiyan.Blockchain Technology and Accounting Information Quality: Multi-dimensional Mechanisms and Industry Heterogeneity Evidence[J].Development Economics of China,2025,09(09):40-47.
DOI：

Shao Kaiyan.Blockchain Technology and Accounting Information Quality: Multi-dimensional Mechanisms and Industry Heterogeneity Evidence[J].Development Economics of China,2025,09(09):40-47. DOI： 10.47297/wspdecWSP2515-797309.20250909.

摘要

Abstract

This study explores how blockchain technology enhances enterprise accounting information quality through a mixed-methods approach combining theoretical analysis and empirical testing. By constructing a "technology characteristics-quality dimensions-market efficiency" theoretical framework

we examine the specific mechanisms by which blockchain's decentralization

immutability

traceability

and transparency affect accounting information reliability

timeliness

and comparability. Using machine learning techniques on data from listed companies across retail

finance

and manufacturing sectors

we verify significant improvements in accounting information quality post-blockchain implementation

with notable industry heterogeneities. The research contributes a blockchain accounting maturity model and provides practical guidance for enterprises and regulatory authorities in promoting digital transformation of accounting systems.

关键词

Keywords

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