BlockchainInstrumento de transparencia y control del sector público

  1. José Luis Wanden-Bergue Lozano 1
  2. Eliseo Fernández Daza 1
  1. 1 Universitat d'Alacant
    info

    Universitat d'Alacant

    Alicante, España

    ROR https://ror.org/05t8bcz72

Journal:
Revista española de control externo

ISSN: 1575-1333

Year of publication: 2020

Issue Title: Modernización tecnológica del sector público y de las instituciones encargadas de fiscalizar y enjuiciar su gestión

Volume: 22

Issue: 64

Pages: 132-149

Type: Article

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More publications in: Revista española de control externo

Abstract

Blockchain is a tool for meeting the social demand for transparency and the improvement of internal and external control of the public sector. It promises to be a determined step forward for citizens to regain confidence in institutions and help sustain the system by means of a greater efficiency in the use of public resources. The revision of applications that are being experienced around the world, envisages an exciting future, even though some different problems, such as regulatory or technical requirements must be overcome. It is a distributed database technology where information remains immutable, verifiable, in consensus, and not requiring a centralized agency in-between, thus creating trust. This trust is produced by the system itself, with the ability include smart contracts which automatize processes, therefore offering reduction in time and costs. The accounting and auditory function would take advantage of a third entry consisting of Blockchain records, ready to mitigate the crisis of trust that have led to some financial scandals and, in turn, to automate redundant processes, readdressing the released resources to more extensive analysis and control tasks. The extension of platforms and the interaction of Blockchain applications can lead to a system that makes a real-world yearning to move towards continuous auditing and for the public sector to gain in transparency and efficiency, for higher quality public services

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