IDEAS home Printed from https://ideas.repec.org/a/igg/jaci00/v14y2023i1p1-16.html
   My bibliography  Save this article

A Blockchain-Based Security Model for Cloud Accounting Data

Author

Listed:
  • Congcong Gou

    (College of Finance and Economics Management, Sichuan University of Arts and Science, China)

  • Xiaoqing Deng

    (College of Intelligent Manufacturing, Sichuan University of Arts and Science, China)

Abstract

The popularity of cloud accounting is due to its low cost of entry, efficient data processing, and high business efficiency. However, security issues in cloud storage can affect user trust in the service. To address these security issues, a blockchain-based encryption technology model for cloud accounting data security is proposed. Firstly, the feasibility of integrating blockchain technology and cloud accounting is analyzed. Then, an elliptic curve cryptography-based cloud accounting data security solution is proposed. Blockchain and evidence chain technology are used to ensure data security and support data privacy protection for cloud service providers and third-party auditors. The proposed solution has a small computational overhead, as it does not require exponentiation or bilinear pairing. Experimental results show the proposed solution can enhance user control over cloud accounting data, ensure data transmission security, and improve trust between users and cloud accounting service providers. Moreover, it is more efficient.

Suggested Citation

  • Congcong Gou & Xiaoqing Deng, 2023. "A Blockchain-Based Security Model for Cloud Accounting Data," International Journal of Ambient Computing and Intelligence (IJACI), IGI Global, vol. 14(1), pages 1-16, January.
  • Handle: RePEc:igg:jaci00:v:14:y:2023:i:1:p:1-16
    as

    Download full text from publisher

    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJACI.332860
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pantazi Marius, 2021. "In order to thrive, first we need to fix accounting and management Then, we must report what matters," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 723-736, December.
    2. Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.
    3. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    4. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    5. Ye, Wang & Wong, Wing-Keung & Arnone, Gioia & Nassani, Abdelmohsen A. & Haffar, Mohamed & Faiz, Muhammad Fauzinudin, 2023. "Crypto currency and green investment impact on global environment: A time series analysis," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 155-169.
    6. Ani STOYKOVA, 2024. "AI in Accounting: Insights from a Bibliometric Analysis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 56-71, August.
    7. Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
    8. Järvenpää, Marko & Hoque, Zahirul & Mättö, Toni & Rautiainen, Antti, 2023. "Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    9. Kimani, Danson & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Frecknall-Hughes, Jane & Kim, Ja, 2020. "Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
    10. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    11. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    12. Han, Hongdan & Shiwakoti, Radha K. & Jarvis, Robin & Mordi, Chima & Botchie, David, 2023. "Accounting and auditing with blockchain technology and artificial Intelligence: A literature review," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    13. Mohamed M. Dhiaf & Osama F. Atayah & Nohade Nasrallah & Guilherme F. Frederico, 2021. "Thirteen years of Operations Management Research (OMR) journal: a bibliometric analysis and future research directions," Operations Management Research, Springer, vol. 14(3), pages 235-255, December.
    14. Klaus Möller & Utz Schäffer & Frank Verbeeten, 2020. "Digitalization in management accounting and control: an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 1-8, April.
    15. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    16. Cordery, Carolyn J. & Goncharenko, Galina & Polzer, Tobias & McConville, Danielle & Belal, Ataur, 2023. "NGOs’ performance, governance, and accountability in the era of digital transformation," The British Accounting Review, Elsevier, vol. 55(5).
    17. Shengxing Yang, 2022. "A systematic literature review on the disruptions of artificial intelligence within the business world: in terms of the evolution of competences [Une revue systématique de la littérature sur les bo," Post-Print hal-03694170, HAL.
    18. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    19. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    20. Adele Parmentola & Antonella Petrillo & Ilaria Tutore & Fabio De Felice, 2022. "Is blockchain able to enhance environmental sustainability? A systematic review and research agenda from the perspective of Sustainable Development Goals (SDGs)," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 194-217, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:igg:jaci00:v:14:y:2023:i:1:p:1-16. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journal Editor (email available below). General contact details of provider: https://www.igi-global.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.