Blockchain and Management Accounting Systems Based on Information Sharing

Companies need to share information on the costs and timing of the operations they carry out together with other companies to coordinate and synchronize the activities of each of them. Despite this need, companies avoid sharing information on their operations and activities for fear that they can be modified/changed against them and that com-petitors can use them to take advantage of them. This paper aims to highlight, from a logical-theoretical point of view, how the inviolabil-ity of the blockchain cryptography system can help overcome the re-sistance of companies to sharing information.