Open Access Article

Title: An intelligent accounting data integrity assurance system with blockchain and cloud computing collaboration

Authors: Cong Zhao; Yue Liu

Addresses: College of Digital Economy, Hunan Vocational College of Electronic and Technology, Changsha, 410203, China ' College of Digital Economy, Hunan Vocational College of Electronic and Technology, Changsha, 410203, China

Abstract: In cloud computing environments, accounting data faces severe challenges such as tampering, loss, and verification difficulties. Traditional centralised auditing solutions carry single-point-of-failure risks and suffer from inefficient verification processes. To address this, this paper proposes a smart accounting data integrity assurance system that synergises blockchain and cloud computing. The system leverages blockchain's immutability to construct a distributed auditing framework and employs optimised cryptographic algorithms to achieve efficient data verification in the cloud. Experiments on the public university of California Irvine dataset demonstrate that compared to traditional approaches, this system accelerates data verification by approximately 30% while keeping storage overhead below 15%. It effectively resolves the core conflict between trustworthy storage and efficient verification for cloud accounting data, providing modern enterprises with reliable data security assurance.

Keywords: blockchain; cloud computing; data integrity; smart accounting.

DOI: 10.1504/IJICT.2026.152921

International Journal of Information and Communication Technology, 2026 Vol.27 No.33, pp.49 - 68

Received: 16 Dec 2025
Accepted: 19 Jan 2026

Published online: 14 Apr 2026 *