Authors: Marios Sotiropoulos, Petros Kalantonis

Title: E-accounting and its Future Perspectives

Abstract

E-Accounting -also known as online accounting- constitutes a recent concept in theaccounting area. Therefore, all of the transactions will be registered in an online serveror database. The development of blockchain technology ensures the security anduniqueness of every transaction. Under this framework, the researchers reconsider thealternative theory of triple entry accounting which was first mentioned in a paper writtenby Yuji Ijiri in 1989, but since then it has been expanded. Almost a year ago, the onlineaccounting regulatory framework was adopted in Greece. In this paper we discuss thenew rules and perspectives of an e-accounting era in Greece, using a qualitativeempirical approach.