دور تطبيقات تقنية البلوك تشين في تعزيز مصداقية وشفافية البيانات المحاسبية والمالية

Abstract

The primary objective of this research is to prove how blockchain technology can develop accounting systems and protect them from manipulation through encryption and decentralization; in order to achieve the objectives of this study, a field study was conducted at Algérie Poste for the Wilaya of Sétif to match these concepts with practical reality. We have concluded through this research that the digital systems adopted in Algérie Poste play a crucial role in preserving the safety and integrity of accounting and financial data from any hacking or unauthorized modification, thanks to strict digital authentication mechanisms and precise ex-post control. This tight technical performance directly contributes to achieving full transparency within the institution's financial flows, and practically proves that the current digital environment of Algérie Poste represents a prepared and ideal ground for adopting blockchain technology as a strategic option to fully enhance the credibility of financial statements and internal control systems.