This paper aims to develop a design for an accounting information system that will enhance the representational faithfulness of financial reporting information. One of the functions of financial reporting is to aggregate and report the entity's private data. This paper shows that recognizing that some of the firm's private data is already shared with others allows the methods of multiparty security to be applied to the reporting and audit processes. We contend that using both public key cryptography and network analysis allows the identity of an entity to be modelled as a place on a network. We also develop accounting recordkeeping techniques to balance public access with privacy using a blockchain. Taken together, these three design ideas can enhance the representational faithfulness of financial reporting systems because they use shared data from independent entities, a transparent system, and open-access immutable storage. Faithful representation is enhanced because information from this system can be used by auditors to support their audit opinion or by stakeholders who need credible information about the entity.

本文旨在开发一种会计信息系统的设计，以提高财务报告信息的代表性。财务报告的功能之一是汇总和报告实体的私人数据。本文表明，认识到公司的某些私人数据已经与其他人共享，可以将多方安全性方法应用于报告和审计过程。我们认为，使用公钥加密和网络分析都可以将实体的身份建模为网络上的位置。我们还开发了会计记录保存技术，以使用区块链在公共访问和隐私之间取得平衡。在一起 这三个设计思想可以提高财务报告系统的代表性，因为它们使用来自独立实体的共享数据，透明系统和开放访问的不可变存储。忠实的代表权得到增强，因为审计员或需要有关该实体的可靠信息的利益相关者可以使用该系统中的信息来支持其审计意见。