From accounting information to distributed financial intelligence: the road to blockchain

Résumé

This comprehensive review examines the evolutionary trajectory of financial information systems from the 1670s to the present day, analyzing how technological innovations have fundamentally transformed financial reporting, auditing practices, and information accessibility. Through a bibliometric and conceptual analysis of seminal literature, this study identifies key technological inflection points including the emergence of structured bookkeeping systems, the institutionalization of financial publicity through the 1867 law, the development of sophisticated financial communication tools, and the recent integration of blockchain technology and data analysis capabilities. The review demonstrates that each technological wave has progressively enhanced data accuracy, real-time reporting capabilities, and audit efficiency while simultaneously introducing new challenges related to data security, regulatory compliance, and technological adoption barriers. Contemporary developments in distributed ledger technology and advanced analytics represent a paradigm shift toward autonomous financial reporting systems with unprecedented transparency and verification capabilities. The findings suggest that future financial information systems will be characterized by increased automation, enhanced predictive analytics, and seamless integration of blockchain-based audit trails. This evolution has profound implications for accounting professionals, regulatory frameworks, and corporate governance structures, necessitating adaptive strategies for stakeholder education and regulatory modernization.

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