## 5 Discussion and Conclusions  
This paper tries to fill a gap in the academic literature but also industry practice. It is a theoretical effort to assess the integration of DLT and blockchain, particularly with systems, in this case, ERP and AIS. Many authors support the co-existence of AIS and blockchain [27; 28; 29; 30]. Blockchain applications in accounting, and consequently AIS and ERP, is rapidly changing, and it is becoming an emerging field of research. We present a literature review on this topic that, besides its contribution, further facilitates the rest of the analysis. Therefore, this research has applied scientific consequences for IT systems but also for management practice. DLT and blockchain applications through innovation transform technologies and scientific fields and can generate value for organisations and individuals. The grounding hypotheses identified in the methods chapter has been validated through detailed analysis of the existing literature and consistently applied research in the field. It was possible to consider that ERP and AIS systems can benefit from decentralised architecture and blockchain in many ways. Indeed, business-oriented solutions always require improved security and privacy, immutability, trust and speed, and these features are the main strength of DLT systems. E-procurement can facilitate integrating ERP and AIS systems through automation (possibly also using smart contracts) and limiting paper-based processes. Systems integration will also ensure efficiency and savings in terms of costs and time. There is considerable value created and benefits resulting from blockchain applications on ERP, AIS and, in general, the broader use of FinTech. We find evidence that there are benefits from reduced procurement time and efficiency; IT automation and productivity; costs reduction; security, reliability and safety and flexibility and quality. All these benefits can result in value creation because they enhance existing scientific applications and, most importantly, result in the discovery and enable innovative applications. In addition, there can be benefits from the integration of DLT with AIS and ERP systems, mainly through various efficiency gains. There is not much literature on a specific application to justify and, most importantly, assess if specific applications can facilitate integrating ERP and AIS systems. We test this hypothesis by evaluating the case of e-Procurement. E-Procurement is a popular and widely applied module, and therefore the findings can be generalised under certain circumstances. Finding support for the integration between accounting information systems (AISs), ERPs and blockchain applications is the main theoretical contribution of this research. Blockchain applications in e-procurement can facilitate AIS and ERP integration except for the benefits discussed above. The core modules of any ERP are usually designed as centralised frameworks, and distributed ledger technologies (DLTs) and DeFi can overcome some limitations of centralisation. The principal DLT application is blockchain. Implementations of the blockchain in accounting have been studies so far but not yet widespread. This work also demonstrates that the e-procurement department and its information technology (IT) application can improve operations and integration between AISs and blockchain, DLT-based systems and accordingly result in significant benefits. Another research implication suggested by this study is that Financial Technology (FinTech) could become the leading industry for transforming and integrating various management services and applied sciences, such as IT technologies. This integration can lead to the DeFi framework and applications that could benefit from the most valuable advantages: transparency, security, accountability, traceability, and other efficiency gains. Blockchain and its applications in numerous fields are continuously and rapidly changing, so continuous update with the latest technologies and applications is critical.