RESEARCH OF A HYBRID ACCOUNTING DATA MANAGEMENT SYSTEM BASED ON THE COMBINATION OF DID, IPFS, BLOCKCHAIN TECHNOLOGIES

This paper examines the concepts of decentralized identifiers and associated credentials, the system for managing such data, and the differences between traditional and decentralized identifiers. In addition, the advantages and disadvantages of decentralized identifiers that already exist are considered and a solution to the challenges facing such identifiers is sought. The challenges facing decentralized identities include the problem of key management, implementation complexity, regulatory uncertainty, cost of operational support, and ease of use. To address these problems, a system concept using a hybrid approach is proposed, which is characterized by using a combination of client-server architecture for storing credentials in IPFS and fingerprints in the blockchain, the immutability of which should protect against the use of fake credentials. Methods for binding IPFS data to a persistent identifier that can point to different data are also compared: IPNS, DNSLink, ENS. Based on this, we developed the ENS-IPFS model of a decentralized identifier and demonstrated a way to integrate such a decentralized model into a hybrid credential management system. During the development of th