id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajst-32537	Zhou, Xiangqian; He, Maoyuan	Impact of Blockchain Technology on Financial Management and Accounting Practices	2025	8	.pdf	application/pdf	3443	152	25	Unlike conventional practices that rely on fragmented data collection and manual reconciliation, blockchain’s distributed ledger synchronizes financial data across stakeholders in real time, enabling dynamic financial statements that update with transaction activity. In the domain of enterprise financial management, blockchain technology and its derivative smart contract applications have brought transformative improvements to core processes such as accounts receivable (A/R), accounts payable (A/P), and inventory management—addressing long-standing pain points related to information asymmetry, operational inefficiency, and supervision lag in traditional workflows.	cache/ajst-32537.pdf	txt/ajst-32537.txt