A Blockchain Architecture for Trusted Sub-Ledger Operations and Financial Audit Using Decentralized Microservices

【Author】 Fikri, Noussair; Rida, Mohamed; Abghour, Nourredine; Moussaid, Khalid; El Omri, Amina; Myara, Mounia

【Source】IEEE ACCESS

【影响因子】3.476

【Abstract】Blockchain has become an unavoidable future in enterprise finance, particularly enabling and securing cross-company transactions. By introducing a comparable notion of smart contract, the trusted sub-ledger operation (TSLO), this article will propose a complete architecture based on the Blockchain to solve the traceability and validity of accounting data by assets groupement. TSLO is a more flexible and adaptable method for asset management in the corporate accounting system and the enterprise resource planner. This method is built on a decentralized microservices tree (DMST) and is an extendable E-Bidding form of TEA (Triple Entry Accounting). Instead of using a multi-ledger architecture, the Hyperledger Fabric skeleton, limited to participant channels inside one entity or organization, our approach uses decentralized sub-ledgers with an implementation tree (DMST) for an assets-driven transactions. Furthermore, the government's audit and taxation procedures for financial groups are more accessible by combining Proof of Authority and Proof of Stake to assure the logic of More stake more reputation to preserve.

【Keywords】Blockchains; Smart contracts; Cryptography; Computer architecture; Companies; Peer-to-peer computing; Distributed ledger; Blockchain; sub-ledger; accounting; hyper-ledger; decentralized; assets; authority; stake

【发表时间】2022

【收录时间】2022-09-22

【文献类型】实验仿真

【主题类别】

区块链应用-实体经济-财会领域