Blockchain and Accounting Traceability in Small Business Financial Reports

Abstract

This article analyzes the relevance of blockchain as a technological support for strengthening accounting traceability in small business financial reports, considering that these organizations often face limitations in internal control, documentation, transaction verification, and reliability of financial information. The study aimed to examine, through a bibliographic review, the contributions, conditions, and restrictions of this technology in business accounting management. Methodologically, a documentary, analytical, and descriptive review was conducted using academic publications, technical reports, and institutional sources related to blockchain, accounting, auditing, internal control, and financial reporting, selected according to thematic relevance and organized through narrative synthesis and thematic categorization. The results show that blockchain can contribute to the integrity of accounting records, information security, transaction transparency, operational tracking, continuous auditing, and the strengthening of internal control. However, economic, organizational, regulatory, and technological limitations that condition its adoption were also identified. It is concluded that blockchain does not replace professional judgment or accounting principles, but rather constitutes a financial governance tool whose implementation should be gradual, proportional, and aligned with solid accounting processes.