TY JOUR TI Economic Efficiency of Implementing Blockchain Technologies for Accounting Professional Competencies in the Context of Additional Professional Education KW blockchain; competency accounting; additional professional education; economic efficiency; total cost of ownership; return on investment; regulatory risk KW transaction costs JO Theoretical economics AU Schukina, A.I. AU Modnov, S.I. PY 2026 IS 0 PB Yaroslavl State Technical University