Blockchain Papers

Veena

Artificial Intelligence (AI) has transformed the fintech services and created a robust business canvas elevating various personalized and automated services with lightning speed satisfying ever changing needs of a person and market. AI triggered financial models and Chatbots are changing the investment environment in India. The quantum computing enabled with the AI is able to design tailor made risk management models in the financial services front. On the other hand, AI is empowering the fintech models face the challenges of frauds and cybercrimes. Automated documents and know your customer verifications, e signatures, faster clearings are some of the inventions in the Fintech arena supported by AI driven technologies. Credit score calculations and data maintenance of customers, identification of risks in finance and credit portfolios are other tools minimizing the frauds in lending portfolios of the banking and non-banking institutions. Market, investors behaviours, funds-flow trends’ analysis are other important operational efficiency tools that the bankers enjoying. The decentralized platforms, mechanized and smarter modes of financial services designed by the technology are contributing to the growth of the financial services including the insurance, capital markets. Banking services blessed with technological inventions are transforming the traditional banking into new-age businesses by reducing the operational cost and minimized operational time. The digital payments, real time credit of cheques, UPI payments are contributing for secured transactions, faster mode of authentications, encryptions and many more. The dependence on natural human resources is becoming less even after with expanding base of customers and variety of financial services. Anytime, anywhere banking models, digital platforms, and digital channels dedicated for the financial transactions are other contributions of the technological developments. The Fintech is witnessing a remarkable transformation with the induction of AI and other technologies into designing, operational and distributive models of financial products. Inventions in this field of financial sector are continuous. Emerging computing technologies are adding value to fintech facilitating faster developments in the services sector and contributing the growth of the economy.

Shazpreet Kaur, Anjani Srivastava, Kirti Khanna

PurposeThe enhanced consolidation of cloud accounting models within geographical boundaries of India has established latest standards in financial auditing, reporting, compliance procedures and virtual accessibility. Nonetheless the legal framework in the nation is evolving simultaneously to accentuate audit trails, nationalized storage of data and sovereignity of data. Latest modifications under the companies act 2013; the company’s fourth amendment rules and the new policies issued by RBI for data localization have radically shifted the compliance framework for all the accounting professionals and the service providers in the country. Regardless of the mounting academic discussion on adaptability of cloud accounting around the globe, meagre research has highlighted hoe nationalized legal requirements have modified the framework infrastructure, risks involved and acceptability of accounting professionals in india which will be investigated in this study. This study will further identify the pros and cons for adoption of cloud accounting and will come out with suggestive cloud accounting models for Indian scenario. Design/Methodology/ApproachAn empirical and analytical research design has been adopted for the study and snowball and convenient sampling has been used for primary data collection..A sample size of 140 has been calculated using G-power. The research is confined to chartered accountants of agra district to whom a well structured questionnaire was sent using google forms.stastical tools used in this study is chi square test. FindingsCloud accounting is a tremendous shift towards triple entry system wherein a transaction is verified by a third party using cryptography and blockchain technology thereby increasing authenticity and trust by piling all entries in a public ledger. As a result of this more businesses are adopting virtual workforce models. Introduction of cloud based models in accounting profession has enhanced the roles of key processing indicators in the business.Cloud technology magnifies employees networking and association thereby increasing efficiency and effectiveness. Chartered accountants who will accept this change will have new opportunities open for them and those who will look at this technology with ostrich approach will be left behind. OriginalityThe findings will be valuable for further research work to be done in this area. The findings will help various researchers, chartered accountants, accounting professionals etc to understand the implementation of cloud accounting in developing countries like India and to understand in depth the implementation and adoption of cloud based accounting in the Indian scenario.

Nikhil Belavadi

Research methodology This case was developed using secondary research methods. Information was collected from publicly available sources including company annual reports, investor presentations, regulatory publications, analyst commentary and reputable media outlets such as Bloomberg and the Financial Times. Industry reports from consulting organizations and international institutions were also used to contextualize developments in the global fintech ecosystem. No primary interviews or confidential company data were used in preparing this case. This case contains no disguised information; all organizations, individuals, financial data and events referenced are real and drawn exclusively from publicly available sources. As this case was developed entirely from publicly available secondary sources and involved no human participants, institutional ethics review board approval was not required. This case offers a distinctive contribution to the published teaching case literature on fintech strategy and platform renewal. While existing cases on fintech strategy tend to focus on a single dimension of disruption, such as Stripe’s developer-led payment infrastructure, Apple’s device ecosystem lock-in or the regulatory challenges facing individual cryptocurrency platforms, this case uniquely combines three simultaneous strategic challenges within a single narrative: the deployment of artificial intelligence (AI)-enabled commerce capabilities, the early-stage integration of stablecoin infrastructure through PYUSD and the organizational complexity created by a decade of acquisition-driven expansion across Venmo, Braintree, Honey and Xoom. No published case in the fintech or platform strategy literature, to the author’s knowledge, addresses this particular combination of AI governance, digital asset experimentation and acquisition integration fragmentation within the context of a large, regulated incumbent facing embedded finance disruption. This case therefore provides a pedagogically distinctive vehicle for exploring strategic renewal in digitally regulated industries. Case overview/synopsis This case places students in the position of Alex Chriss, the newly appointed Chief Executive Officer of PayPal, as he prepares for a critical board strategy review in October 2024. Despite leading one of the world’s largest digital payments platforms, processing over $1.5tn in total payment volume annually and serving more than 430 million active accounts globally, Chriss inherited a company under significant strategic pressure. Revenue growth had slowed, share price performance was deteriorating and analysts were increasingly describing PayPal as a mature incumbent rather than a platform innovator. The organizational inflection point is a dilemma with no comfortable resolution. Chriss must choose a strategic direction to present to the board ahead of PayPal’s quarterly earnings announcement, but every available path carries a different form of risk. Moving aggressively into AI and decentralized finance offers innovation momentum but risks operational disruption and regulatory overexposure across dozens of regulated markets. Consolidating the core platform is operationally safer but risks confirming the narrative that PayPal has lost its competitive edge. Pursuing fintech partnerships accelerates capability building but reduces strategic control. Leading on Environmental, Social, and Governance (ESG) and responsible digital finance builds long-term legitimacy but delivers limited near-term growth. Investors want visible transformation. Merchants need stability. Regulators demand discipline. Employees are already stretched from restructuring. No single option satisfies all of these demands simultaneously, and PayPal’s resource constraints mean Chriss cannot pursue all four directions at once. The case draws on dynamic capabilities theory, the resource-based view, platform ecosystem theory, stakeholder theory and embedded finance literature, and requires no prior knowledge of fintech or payment systems. Complexity academic level This case is appropriate for MBA and Executive MBA courses in strategic management, innovation management and financial technology. It may also be used in final-year undergraduate courses addressing platform strategy, digital transformation or fintech ecosystems. The case is suitable for both in-person and online classroom delivery.

Faizah Alsulami

This study examines the current state of digital asset auditing and proposes a clearer future vision through a systematic review of relevant literature and prior studies. It highlights the fundamental differences between digital and traditional assets, explains the classification of digital assets and their close association with blockchain technology, and analyzes the existing accounting and auditing frameworks considering international standards and provides a brief overview of the status of Egyptian legislation. The study also discusses the evolving role of auditors and the main stages of the audit process in the digital environment. The findings indicate that rapid digital transformation requires the development of advanced auditing standards and methodologies, and that the adoption of data analytics, smart contracts, and continuous auditing, together with enhancing auditors’ technical and professional competencies, contributes to improving audit quality, transparency, and risk management related to digital assets.

Obani Chimaobi Desmond, Eneoli Queeneth Uchenna, Lucy Obiageli Agbasi, Chukwudi Umejiaku

This study examined blockchain technology's potential to enhance audit efficiency in selected service firms. Traditional auditing is often hindered by data manipulation, limited transparency, time-consuming verification, and high costs challenges that blockchain's decentralised, immutable, and transparent ledger system can plausibly address. The research assessed blockchain's role in improving audit efficiency, focusing on automation and realtime auditing, distributed ledger effects, and consensus mechanisms. Data was gathered through questionnaires, observation, and a technical readiness survey, and analysed using descriptive statistics, inferential statistics, and multiple regression. The study evaluated current auditing practices to identify the benefits and barriers of blockchain implementation, examining existing audit challenges, blockchain's capacity to resolve them, and the implications for service firms. Respondents were drawn from service firms with interest or prospects in adopting blockchain for audit activities. Findings showed marked improvements in audit accuracy, transparency, and overall efficiency, though adoption barriers, cost, and the need for regulatory structures were also identified. The study contributes to the growing body of knowledge on blockchain's practical application in auditing, offering guidance to service firms, audit practitioners, and policymakers on successful implementation. By addressing these challenges and leveraging blockchain's opportunities, service firms can achieve cleaner, safer, and more efficient audit practices. The research confirms that blockchain technology plays a significant role in enhancing audit efficiency within service firms.

Chethana G. Shenoy, P. S. Aithal

Purpose: The purpose of this study is to analyze the Edge Computing industry from technological, business, and strategic perspectives in the era of Artificial Intelligence and 5G. It examines emerging business models, key innovations, industry opportunities, and critical challenges shaping the sector. The study also aims to identify future growth trends and provide insights for organizations pursuing digital transformation through edge-enabled intelligent systems. Methodology: This study adopts an exploratory qualitative research methodology to systematically examine the Edge Computing industry using data gathered from Google Search, Google Scholar, and AI-driven GPT tools. The collected information was organized and analyzed using established frameworks such as SWOC, ABCD, PESTLE, Porter’s Five Forces, and Impact Analysis to generate comprehensive insights into the industry's technological, strategic, and business dimensions. Results/Analysis: The analysis reveals that Edge Computing is emerging as a transformative industry that enables real-time data processing, decentralized intelligence, and low-latency services across diverse sectors through the integration of AI, IoT, and 5G technologies. The study identifies strong growth opportunities driven by Edge AI, smart industries, autonomous systems, and digital transformation initiatives, while also highlighting challenges related to cybersecurity, interoperability, scalability, and infrastructure costs. Overall, the results indicate that Edge Computing is evolving into a strategic digital infrastructure with significant potential to reshape business models, industrial operations, and future intelligent ecosystems. Originality/Value: This study offers a comprehensive industry-level perspective on Edge Computing by integrating technological, business, strategic, and future-oriented analyses within a single framework. Its originality lies in combining analytical tools such as SWOC, PESTLE, Porter’s Five Forces, ABCD, Value Chain, and Technology Adoption analyses to evaluate the industry beyond purely technical dimensions. The article provides valuable insights for researchers, policymakers, technology developers, investors, and business leaders seeking to understand the evolving role of Edge Computing in the AI- and 5G-driven digital economy. Type of Paper: Qualitative Exploratory Case Study Research.

Dr Christopher aditya

Whether it be societal decision making like voting or economic activities such as financial transactions, Centralisation is widespread in all-sphere, the emergence of „Blockchain distributed ledger technology" is considered one of the technological breakthrough, to cautiously address the problem outcomes of centralization. Proponents contend that Blockchain will touch every major industry and will alter the way that people and society interact. The Blockchain revolution pushing the world into a new era, predicted on openness, merit, decentralisation and global participation. As per NASSCOM Avasant India Blockchain Report 2019,over 40+ blockchain initiatives are being executed by the public sector in India, with nearly 8% in execution Phase & around 92% in POC-Phase. This study explores some potential and existing use cases for Blockchain in several industries such as finance, healthcare, insurance, retail & ecommerce and media & entertainment. Further, the plausible potentiality of Blockchain along with its limitations, to address far reaching implications for value delivery and socio-economic development, is assessed employing SWOT-analysis. The paper covers applicability aspects of Blockchain with relevance to the future directives.

Dappfort

Dappfort is a blockchain-focused Web3 development company that helps businesses harness the power of decentralized technologies to build secure, scalable, and future-ready digital solutions. Headquartered in Madurai, India, with additional presence in London, Dappfort works across a broad range of industries — including finance, healthcare, gaming, retail, and supply chain — delivering tailored blockchain and Web3 applications to startups, enterprises, and global organizations. The company’s core services include the design and development of decentralized applications (DApps), crypto exchanges (centralized and decentralized), crypto wallets, NFT marketplaces, DeFi platforms, token creation, smart contract development, and enterprise Web3 integration. Dappfort also expands into related areas such as Web3 e-commerce, AI-powered blockchain solutions, and metaverse experiences, supporting clients from strategy and consulting through deployment and ongoing support. With expertise in major blockchain networks like Ethereum, Solana, Binance Smart Chain, and others, Dappfort positions itself as a full-stack partner for businesses aiming to enter or grow in the decentralized digital economy. While the company promotes a strong innovation- and security-oriented approach, external reviews on third-party platforms show mixed feedback from users about project delivery and quality.

Rajeshkumar Venugopal

This paper argues that India's Goods and Services Tax Network has already produced, through tax incentive rather than cryptographic consensus, the supply chain properties — traceability, transparency, fraud reduction, and audit trail — that the blockchain literature proposes to deliver through distributed ledger technology. The argument is not that blockchain does not work. It is that the mechanism that produces tamper-resistance is the incentive, not the technology, and India already has that mechanism at national scale. The paper's original theoretical contribution is a two-player simultaneous-move game formalizing the bilateral incentive structure that the VAT self-enforcement literature has assumed in prose but never derived from primitives. The unique Nash equilibrium (F,D) — formal supplier, demanding buyer — is obtained by iterated elimination of weakly dominated strategies and sustained by a single precise condition: τv > c_B, the input tax credit exceeds the buyer's cost of sourcing from a registered alternative. No audit is required at the transaction level. The ITC does the work that enforcement cannot. The upstream formalization cascade — empirically documented by Patnaik (2026) as a doubling of effects over five years — follows directly as this equilibrium applied iteratively upstream, tier by tier, without government intervention at each stage. To the author's knowledge, this micro-foundation does not appear elsewhere in the VAT literature. Pomeranz (2015), Kleven et al. (2011), and de Paula and Scheinkman (2010) treat the self-enforcement intuition as motivation or derive aggregate implications; none writes down the strategic form game or states the equilibrium condition in falsifiable form. The empirical case rests on scale. FY2024-25 gross collections of Rs. 22.08 lakh crore (approx. USD 263 billion). April 2025 single-month record of Rs. 2.37 lakh crore (approx. USD 28 billion). 1.51 crore active registered taxpayers. Six phases of e-invoicing threshold reduction from Rs. 500 crore to Rs. 5 crore, directionally toward universal pre-validated coverage. GST 2.0 implemented September 22, 2025. The Production Linked Incentive scheme disbursing billions to Apple's contract manufacturers on the basis of GSTN-verified production data — the sovereign proof that the infrastructure is trusted for the highest-stakes commercial verification the government performs. The implication for Indian FMCG, pharmaceutical, and logistics firms is direct: private blockchain consortia built to solve domestic supply chain transparency problems are solving a solved problem at non-zero cost.

Mr.Ponirulappan M Dr.Poornima.B

The rapid evolution of digital finance has transformed the way payments are processed globally, leading to a growing comparison between cryptocurrency-based payment systems and traditional payment systems. Traditional payment systems, such as banks, credit cards, and online payment gateways, have long been the backbone of financial transactions, offering reliability and regulatory oversight. However, these systems often face challenges related to transaction speed, high processing costs, and centralized security risks. In contrast, cryptocurrency payment systems leverage blockchain technology to enable decentralized, peer-to-peer transactions that promise faster settlement, reduced transaction fees, and enhanced transparency. This study compares crypto-based payment systems and traditional payment systems across three critical dimensions: speed, cost, and security.

Leelawati Pokhrel

this study rigorously scrutinizes the revolutionary impact of artificial intelligence (AI) on banking organizations within India. It definitively analyses the transformative effects of AI on the Indian financial industry by reviewing pertinent literature, compelling case studies, and empirical data. The paper first establishes the major ways. AI unequivocally alters the financial sector. It then details how Indian Banking institutions effectively deploy AI across critical areas such as customer service, algorithmic trading, risk management, fraud detection, credit scoring, and regulatory compliance. The integration of AI into India’s financial ecosystem is highlighted through examples from major banks, fintech companies, and regulatory agencies, showcasing the methods used and the outcomes achieved. Furthermore, this study explores the impacts and challenges associated with AI implementation in the Indian banking industry [14]. It delves into the cultural factors, current regulations, data availability, talent acquisition, and regulatory frameworks that shape the application of AI in Indian banks. The combination of Decentralized finance and AI offers a revolutionary partnership that might completely change the sector, increase its flexibility, and lay the foundation for long-term viability. In recent years, AI and Decentralized finance have become prominent advances in technology that have attracted a lot of interest and acceptance. In conclusion, this study comprehensively analyses AI's effects on India’s banking sector. This research paper is based on secondary data with the help of various journal and websites. Researcher paper benefits to many Policymakers, practitioners, and scholars will find invaluable insights contributing to the growing literature on technology-driven transformations. The recommendations provided will enable stakeholders to effectively harness AI’s capabilities while proactively addressing inherent risks and challenges, thereby enhancing the resilience, efficiency, and customer-centric focus of financial institutions in India and ensuring their competitiveness in an increasingly digital landscape. This research highlights the need to adopt a-worthy strategies for the prevention of active fraud, eventually contributes to the integrity of financial systems.

Todd White, Ryan D. Leece, Thomas G. Calderon, Chris Solano

Cryptocurrency represents the emergence of a new asset class in accounting. This case helps students to think through the challenges associated with accounting for this unique asset by having them play the role of an assistant controller who is tasked with assigning the correct valuation for a recently purchased cryptocurrency asset. By applying the guidelines of the new cryptocurrency standard, Accounting Standards Update No. 2023-08, to the case scenario, students deepen their understanding of fair value accounting, which is often a challenging topic for students to master. Through case analysis, students enhance their knowledge of the accounting regulations pertaining to cryptocurrency, gain the ability to articulate what makes this asset class unique, and come to understand some of the potential ethical issues that could arise when approaching cryptocurrency valuation. Data gathered from pre- and post-tests demonstrate that the case was useful in improving students’ understanding of fair value accounting and how to apply accounting standards in the valuation of cryptocurrency. Furthermore, survey data show students found the case to be a valuable learning tool that increased their awareness of the challenges associated with valuing this distinct asset class.

Awadhesh Singh Gautam

India holds a crucial place in the worldwide leadership of sustainable development since it is the largest democracy in the world and has one of the nations with the greatest economic growth. With innovation, inclusivity, and sustainability at its core, Viksit Bharat @2047 symbolizes India's ambition to become a fully developed country by the century of its independence. Emerging technologies are increasing productivity, boosting global competitiveness, and spurring innovation in various industries. By providing tailored financial assistance & investment suggestions, artificial intelligence-powered chatbots & robo-advisors are democratizing the provision of financial planning services. Decentralized finance (DeFi) systems and other blockchain-based solutions are simplifying trade finance procedures, lowering operating costs, and facilitating safe and transparent cross-border transactions. This chapter examines how innovation and technology are essential to achieving this lofty goal. It provides a thorough examination of India's contemporary digital infrastructure, the country's ascent in international innovation rankings, & the use of cutting-edge technologies including biotechnology, renewable energy, artificial intelligence, and space research. The story highlights government programs such as Start-up India, Digital India, and the National AI & Green Hydrogen Missions. Furthermore, the story underscores the importance of inclusive growth, which encompasses youth empowerment, women-led innovation, and rural digitization. Alongside strategic advice, issues like cybersecurity concerns, low investment in research and growth, and the digital divide are also discussed. India is positioned to emerge as a worldwide leader in technology, not simply a consumer, by cultivating a strong innovation ecosystem and utilizing partnerships between university, industry, and the private sector. This chapter provides a comprehensive plan for a tech-powered, inclusive, and sustainable Viksit Bharat before 2047. Higher education is one of the areas that must use developing technology, especially artificial intelligence (AI), to achieve Viksit Bharat 2047 (the Developed India 2047). Outside of higher education, artificial intelligence influences technology and economic progress. Young minds will realize this transformative vision as soon as they actively interact with AI. AI literacy empowers students in higher education to investigate, produce, and innovate. Students may do research, find solutions to real-world issues, and alter the course of history as they learn AI.

Shivangi Verma, Manuj Uniyal

The study focusses on cryptocurrency and asset recording in finance. In this cryptocurrency, digital currency which is the optional form of payment created using encryption algorithms. Cryptocurrency uses assets, intangible assets or property. They are some methods and challenges of assets. The data collected from primary and secondary sources. Secondary sources are journal, article, research paper, websites etc. In this study primary data collected through well-structural questionnaire which is collected from students of B.com 1st Yr, 2nd Yr, 3rd Yr and B.com (Hons) 2nd Yr, 3rd Yr. Simple Random sampling method are applied to collect the data from 110 respondents. My study area is Ramanand Institute of Pharmacy and Management College, Haridwar, Uttarakhand. 5point Likert scale applied in the study to measure the cryptocurrency and asset recording level of students about bitcoin, asset and currency. The finding of the study that cryptocurrency and asset recording in finance help students is selfdependent purpose and update growth level. After collecting data, analysis with the help of statistical tools such as percentage and graphical representation. The conclusion of the comparative study consistently shows that bitcoin, asset recording, investment in finance for the future planning.

Dr. Basukinath Jha and Mr. Nilesh Ghonasgi

Bitcoin, which was established in 2009, has turned into a worldwide cash. Bitcoin is a decentralized computerized money that isn't supported by any administration or national bank. It very well might be utilized to buy labour and products from retailers who acknowledge bitcoins. These bitcoins act as scrambled information lumps. This information is sent starting with one individual then onto the next, and the exchange is affirmed, i.e., cash is spent, requiring a lot of figuring ability to verify the singular exchanges precisely. The shared organization screens and ensures bitcoin moves between clients. It could be utilized to book inns, shop, do monetary exchanges, and even purchase computer games. The advancement of bitcoin digital money, the development of blockchain, and its utilization in certifiable substances are made sense of. This exploration paper will cover the ascent of Bitcoin in India

Khushwant Singh, Mohit Yadav, Yudhvir Singh, Dheerdhwaj Barak

The term “Fintech” (Financial Technology) refers to software and other spearheading technologies adopted by different organizations to automate and enhance financial services. It refers to the technology that improves the backend system at traditional financial institutions. In FY22, $8.53 billion was invested in India's Fintech industry. It has been anticipated that the FinTech industry will generate around $200 billion in revenue by the year 2030 and overall throughput will be $1 trillion. Fintech is expanding quickly, yet there are several problems in the current fintech market including interacting with legacy systems like banks, data and payment security, compliance, lack of end-user awareness, retaining users, and user experience. Due to the development of fintech, more data is now accessible in digital formats, which facilitates analysis and the generation of insights but also increases the risk of security breaches. Blockchain is disruptive technology using which one can securely move money from one account to another without using a bank or any financial organization The term “distributed ledger technology” is often used interchangeably with “blockchain technology” in the financial services corporation. Each transaction has a trustworthy record, thus there is no chance of changing to earlier ones. In essence, blockchain technology can completely ensure the accuracy of every transaction. In this study, the problems facing India's fintech industry are described in detail, and possible solutions employing blockchain distributed ledger technology are suggested. Additionally, it finds blockchain technology has the ability to enhance the security and competence of financial operations in the Indian fintech sector, there are challenges such as regulatory uncertainty and scalability that require to be addressed. The paper concludes with recommendations for the upcoming development and adoption of blockchain technology in the Indian fintech sector.

V. Prema Kumari, S. Antony Raj

Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

Annie Rose

No abstract is available for this record.

Poulami Mishra, Rituparna Bhattacharya

No abstract is available for this record.

Tassaduq Hussain

DIGITAL ASSETS AND THE LAW: AN INDIAN PERSPECTIVE WITH COMPARATIVE LESSONS FROM THE US AND UAE Tassaduq Hussain, Fourth-Year, B.A.LL. B (Hons.) Student, School of Law, University of Kashmir, Srinagar, J&K (India) Download Manuscript doi.org/10.70183/lijdlr.2025.v03.225 Digital assets have rapidly emerged as a defining feature of the global financial ecosystem. Cryptocurrencies, stablecoins, non-fungible tokens (NFTs), and Digital assets have rapidly emerged as a defining feature of the global financial ecosystem. Cryptocurrencies, stablecoins, non-fungible tokens (NFTs), and Central Bank Digital Currencies (CBDCs), all rooted in blockchain technology, are reshaping our understanding of value, ownership, and financial systems. In India, while adoption has surged, the regulatory and legal framework remains fragmented, reactive, and ambiguous.

Ms. Dhruvika Razdan, Mrs. Anjali Bhatia

Everything has shifted into a new gear with technology advancement and so has literature. Literature publication is no longer limited to printed pages or e-content. This paper explores the new domain of digitalised literature, crypto-literature. The tools employed for this are blockchain technology and NFTs (Non- Fungible Tokens). Together, these are transforming literary ownership and distribution while empowering authors. This paper delves into how with the help of an alternative to traditional publication, tokenisation of literary works and smart contracts, authors gain transparent royalties, decentralised publishing and copyright gains, which in turn provides creators a greater control over their creations. This paper also explores how, while crypto-literature through Web3 platforms provides creative autonomy and economic empowerment, it also poses several concerns regarding digital equity, accessibility and ecological implications. With the global trends and Indian market in focus, this paper evaluates the advantages and limitations put forward to creators as well as consumers while engaging with this advancing literary system. In short, this paper puts crypto-literature as a focal point of literary innovation, while looking for ethical, inclusive and sustainable practices of this new paradigm.

Sonal Gupta, Sarla

Abstract : The purpose of this paper is to examine the issues regarding accounting for cryptocurrency. An in-depth study of accounting standards is performed to scrutinise their appropriateness for the accounting of cryptocurrency. This research paper focuses on significant accounting aspects which are relevant for crypto accounting. The title of this paper is pointing toward the issues related to accounting for cryptocurrency which requires clarification. This paper will help in understanding the characteristics of cryptocurrency having relevance to business for accounting for them correctly as cryptocurrency has characteristics of currency as well as assets and can act as inventory for some businesses. This paper will analyse the accounting standards and accounting of cryptocurrencies in the financial statement of a company. This paper will also examine the requirement of making amendments to existing accounting standards or having a new accounting standard for the financial reporting of cryptocurrency. The qualitative approach is used in this research. Secondary data is used for this study as previous literature regarding the topic is used for collecting the data through published resources including journals and books. This study finds that cryptocurrency cannot be considered as a currency because of some of its characteristics but can be considered as inventory or intangible assets on the basis of the business model as it has a quasi-currency and quasi-asset nature. The accounting for cryptocurrency needs stand-alone standards to simplify its reporting in the books of accounts to compare financial statements and to maintain consistency in the financial reporting of cryptocurrency. This research area has a lot of potential regarding clarification and guidance of experts for avoiding future issues regarding the accounting of cryptocurrency.

Osama Mustafa

It is worth noting that the topic of cryptocurrencies is characterized by modernity, and the resulting vacuum exists for many of them, and this is entirely the result of the failure of the vast majority of countries and international organizations to analyze them, to distinguish the topic as virgin, especially since it has been digital, so it pushes modern and innovative has become at the forefront. Details list Controversy around the world, as cryptocurrencies represented a dangerous stage in the development of currencies that we witness today in different eras, especially in light of the noticeable spread of these currencies, whether in the present or in the future One of the most important problems resulting from dealing in cryptocurrencies has become the lack of legislative texts that address disputes arising from the trading of digital currency in most countries and international organizations. We also did not find legal legislation for cryptocurrencies in Iraqi legislation that regulates them, and the issue of Research is considered a virgin topic in private international law. Being a complex and thorny subject that includes technical rules, technical complexities and multiple inter-related relationships involving multiple legal systems, which requires an integrated legal system.

Kunjan Dhappa, Joel Fernandes, Arjun Gill

Blockchain is the new age internet equivalent evolution along with the rise of artificial intelligence they both are revolutionizing a new way of safer, faster, and government free interaction for real time financial verification. This study primarily investigates the role of these new age technologies in providing better security and transparent transactions in accounting systems related to crypto notably in decentralized finance (DeFi) ecosystems currently prevailing on solana, Ethereum and Base networks. These blockchain networks currently power billions of transactions in value using great techniques to ensure immutable, verifiable audit trails while removing any 3rd party interference In 2025 major accounting firms and compliance institutions will use AI-driven analytics, anomaly detection and predictive modelling to provide much better scope and structure of audit; this will help to decrease human errors and compliance delays by an estimate of 30%. AI along with blockchain technologies will provide real time decentralized monitoring and forensic analysis via smart contracts with include the major one such as ERC-20The combination of blockchain’s immutable ledger and AIs supremely adaptive intelligence creates a new wave of real time auditing right from retrospective verification to predictive ongoing assurance. However due to delays and legislative fragmentation issues and government ethical remain major obstacles for successful development. Finally our study demonstrates that the combination of Al with blockchain marks a fundamental change toward transparent, automated, and resilient accounting ecosystems capable of maintaining confidence in an increasingly digital and decentralized global economy.