Araştırma Makalesi
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Digitalization of Public Financial Audit: A Review of Blockchain Technology

Yıl 2023, Cilt: 7 Sayı: 1, 187 - 207, 31.01.2023
https://doi.org/10.29023/alanyaakademik.1095833

Öz

The way of using the current internet technology has some risks. Applications configured in a centralized structure can be vulnerable to cyber attacks, and personal errors can cause data significant problems. In this context, blockchain technology is considered to be a highly innovative development with its decentralized distributed registration method and its unique functioning process. The potential it holds that attracted the attention of government agencies, and some attempts have been made at limited level. In this context, the aim of the study is to explore how blockchain technology can be handled in public financial audit. Because corruption, abuse of public power, the lack of transparency of public accounts, and the administrative disruptions in the audit bring the solution of the issue to the agenda with innovative technologies. The solution of such problems seen in many countries will contribute to the realization of positive results such as ensuring efficiency in the allocation of public resources, preventing corruption, strengthening accountability that determines the limits of authority and discretion.

Kaynakça

  • ALEXOPOULOS, C., CHARALABIDIS, Y., ANDROUTSOPOULOU, A., LOUTSARIS, M. A., & LACHANA, Z. (2019). “Benefits and Obstacles of Blockchain Applications in E-Government”, Proceedings of the 52nd Hawaii International Conference on System Sciences, 3377-338,. 8 January 2019-11 January 2019, Grand Wailea, Hawaii.
  • ALLESSIE, D., SOBOLEWSKI, M., & VACCARI, L. (2019). Blockchain for Digital Government, Publication Office of the European Union, Luxembourg.
  • ALTUNDİŞ, M. (2008). “Hukuki Güvenlik İlkesi”, Yasama Dergisi, 10: 60-94.
  • ANTIPOVA, T. (2018). “Using Blockchain Technology for Government Auditing”, 13th Iberian Conference on Information Systems and Technologies (CISTI), 1-6. doi: 10.23919/CISTI.2018.8399439, 20.10.2021.
  • ARUN, J. S., CUOMO, J., & GAUR, N. (2019). Blockchain for Business, Addison-Wesley, New York.
  • ATZORI, M. (2015). “Blockchain Technology and Decentralized Governance: Is the State Still Necessary?”, SSRN, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2709713, 30.10.2021.
  • BAMBARA, J., & R. ALLEN, P. R. (2018). Blockchain: A Practical Guide to Developing Business, Law, and Technology Solutions, Mcgraw-Hill Education, Chicago.
  • BECK, R. (2018). “Beyond Bitcoin: The Rise of Blockchain World”, Computer, 51(2): 54-58.
  • BITFURY. (2016). “The Bitfury Group and Government of Republic of Georgia Expand Historic Blockchain Land-Titling Project”, https://bitfury.com/content/downloads/the_bitfury_group_republic_of_georgia_expand_blockchain_pilot_2_7_16.pdf, 22.11.2021.
  • BUTERIN, V. (2014). “A Next-Generation Smart Contract and Decentralized Application Platform”, White Paper, 3(37): 1-35.
  • CAI, Y., & ZHU, D. (2016). “Fraud Detections for Online Businesses: A Perspective from Blockchain Technology”, Financial Innovation, 2(20): 1-10.
  • CASEY, M. J., & VIGNA, P. (2018). The Truth Machine: The Blockchain and the Future of Everything, St. Martin’s Press, New York.
  • CİĞERCİ, İ., & EĞMİR, R. T. (2019) “Kamu Mali Denetiminde Olası Blok Zincir Teknolojisinin Denetim Etkinliği Açısından Değerlendirilmesi” Maliye Dergisi, 177: 203-217.
  • CORRALES, M., FENWICK, M., & HAAPIO, H. (2019). “Digital Technologies, Legal Design and the Future of the Legal Profession”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (1-17), Springer, Singapore.
  • ÇAPTUĞ, M. (2021). “Hukuki Güvenlik İlkesinin Kavramsal Gelişimi”, Uyuşmazlık Mahkemesi Dergisi, 17: 133-160.
  • EL IONI, N., & PAHL, C. (2018). “A Review of Distributed Ledger Technologies”, OTM Confederated International Conferences On the Move to Meaningful Internet Systems (277-288), Springer, Cham.
  • GATES, M. (2017). Blockchain: Ultimate Guide to Understanding Blockchain, Bitcoin, Cryptocurrencies, Smart Contracts and the Future of Money, Wise Fox Publishing.
  • HAGAN, M. (2019). “Exploding the Fine Print: Designing Visual, Interactive, Consumer-Centric Contracts and Disclosures”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (93-122), Springer, Singapore.
  • HB 2417. (2017). “Signatures; Electronic Transactions; Blockchain Technology”, https://www.azleg.gov/legtext/53leg/1r/bills/hb2417p.pdf, 27.10.2021.
  • HOU, H. (2017). “The Application of Blockchain Technology in E-Government in China”, 26th International Confrerence on Computer Communication and Networks (ICCCN), 31 July-3 July 2017, Vancouver, BC, Canada, Doi: 10.1109/ICCCN.2017.8038519, 10.12.2021.
  • IANSITI, M., & LAKHANNI, K. R. (2017). “It Will Take Years to Transform Business, But The Journey Begins Now”, Harward Business Review, 3: 118-127.
  • IBM. (2017). “Bulding Trust in Government: Exploring the Potential of Blockchains”, https://www.ibm.com/downloads/cas/WJNPLNGZ, 13.12.2021.
  • INTERNATIONAL TRADE ADMINISTRATION. (2021). “Malta Country Commercial Guide”, https://www.trade.gov/country-commercial-guides/malta-blockchain-and-artificial-intelligence, 01.01.2022.
  • LESSIG, L. (2006). Code: Version 2.0, Basic Books, New York.
  • LEE, W. M. (2019). Beginning Ethereum Smart Contracts Programming: With Examples in Python, Solidity, and JavaScripty, Apress, Singapore.
  • MEGCHELEN, J. v. (2021). “Blockchain”, Netherlands Innovaiton Network, https://www.rvo.nl/sites/default/files/2019/12/Blockchain-Netherlands-Innovation-Network-versie-RVO.pdf, 03.01.2022.
  • McKENZEI, L. (2019). “Boosting Degree Completion with Blockchain”, Inside Higher Ed, 9 July 2019, https://www.insidehighered.com/news/2019/07/09/arizona-state-tackling-college-completion-blockchain, 16.11.2021.
  • MOUGAYAR, W. (2016). The Business Blockchain: Promise, Practice, and Application of the Next Internet Technology, John Wiley & Sons, New Jersey.
  • OECD. (2018). “Guide to Blockchain Technology and Its Use in the Public Sector”, OECD Working Paper, https://www.oecd.org/fr/gov/administration-innovante/oecd-guide-to-blockchain-technology-and-its-use-in-the-public-sector.htm, 21.12.2021.
  • OECD. (2022). “Recommendation of the Council on Public Integrity”, OECD/LEGAL/0435.
  • OLNES, S. (2016). “Beyond Bitcoin Enabling Smart Government Using Blockchain Technology”, Scholl H. et al. (Eds.), Electronic Government (253-264), Springer, Cham.
  • OLNES, S., UBACHT, J., & JANSSEN, M. (2017). “Blockchain in Government: Benefits and Implication of Distributed Ledger Technology for Information Sharing”, Government Information Quarterly, 34: 355-364.
  • PARK, S., SPECTER, M., NARULA, N., & RIVEST, R. L. (2021). “Going From Bad to Worse: From Internet Voting to Blockchain Voting”, Journal of Cybersecurity: 1-15.
  • PETERS, G. W., & PANAYI, E. (2016). “Understanding Modern Banking Ledgers Through Blockchain Technologies: Future of Transaction Processing and Smart Contracts on the Internet of Money”, Tasca P., Aste T., Pelizzon L. & Perony N. (Eds.), Banking Beyond Banks and Money (239-278), New Economic Windows, Springer, Cham.
  • PRUSTY, N. (2017). Bulding Blockchain Projects: Develop Real-Time Practical DApps Using Ethereum and JavaScript, Packt Publishing, Mumbai.
  • RIVER FINANCIAL. (2021). “Bitcoin Node”, https://river.com/learn/terms/n/node-bitcoin/, 19.10.2022.
  • RUEHL, M. (2021). “Crypto Groups Shelter in Singapore as Global Regulators Crack Down”, Financial Times, 8 July 2021, https://www.ft.com/content/f74d4e60-93b5-46ef-8b3f-71754cbc8a26, 09.11.2021.
  • SHRIER, D. L. (2020). Basic Blockchain: What is It and How It Will Transform the Way We Work and Live, Robinson, London.
  • SOUZA, R. C. d., LUCIANO, E. M., & WIEDENHÖFT, G. C. (2018). “The Uses of the Blockchain Smart Contracts to Reduce the Levels of Corruption: Some Preliminary Thoughts”, Proceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age (1-2), https://doi.org/10.1145/3209281.3209408, 18.12.2021.
  • Statista. (2021). “Size of The Legal Service Market 2020”, 16 July 2021, https://www.statista.com/statistics/605125/size-of-the-global-legal-services-market/, 04.01.2022.
  • SWAN, M. (2015). Blockchain: Blueprint for a New Economy, O’Reilly Media, Sebastopol.
  • TANRIVERDİ, M., UYSAL, M., & ÜSTÜNDAĞ, M. T. (2019). “Blokzinciri Teknolojisi Nedir? Ne Değildir?: Alanyazın İncelemesi”, Bilişim Teknolojileri Derisi, 12(3): 203-217.
  • TAPSCOTT, D. & TAPSCOTT, A. (2018). Blockchain Revolution: How the Technology Behind Bitcoin and Other Cryptocurrencies is Changing the World, Penguin Random House LLC, New York.
  • TIMMER, I. (2019). “Contract Automation: Experiences from Dutch Legal Practice”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (147-172), Springer, Singapore.
  • VILNER, Y. (2018). “How the Netherlands is Blazing a Trail Through The Blockchain Scene”, Forbes, https://www.forbes.com/sites/yoavvilner/2018/10/13/how-the-netherlands-is-blazing-a-trail-through-the-blockchain-scene/?sh=114215447e48, 17.12.2021.
  • UNDERWOOD, S. (2016). “Blockchain Beyond Bitcoin”, Communication of the ACM, 59(11): 15-17.
  • UNSWORTH, R. (2019). “Smart Contract This! An Assessment of the Contractual Landscape and the Herculean Challenges it Currently Presents for “Seld-executing” Contracts”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (17-62), Springer, Singapore.
  • YLI-HUUMO, J., KO, D., CHOI, S., PARK, S., & SMOLANDER, K. (2016). “Where is Current Research on Blockchain Technology? A Systematic Review”, PLoS ONE, 11(10): 1-27.
  • WANG, A. W. (2018). Crypto Economy: How Blockchain Cryptocurrency, and Token-Economy Are Disrupting The Financial World, Racehorse Publishing, New York.
  • WEY, A. (2018). “Switzerland’s First Municipal Blockchain Vote Hailed a Success”, SWI, 2 July 2018, https://www.swissinfo.ch/eng/crypto-valley-_-switzerland-s-first-municipal-blockchain-vote-hailed-a-success/44230928, 22.12.2021.
  • WANG, A. W. (2018). Crypto Economy: How Blockchain Cryptocurrency, and Token-Economy Are Disrupting The Financial World, Racehorse Publishing, New York.
  • WEY, A. (2018). “Switzerland’s First Municipal Blockchain Vote Hailed a Success”, SWI, 2 July 2018, https://www.swissinfo.ch/eng/crypto-valley-_-switzerland-s-first-municipal-blockchain-vote-hailed-a-success/44230928, 22.12.2021.
  • XU, X., WEBER, I. & STAPLES, M. (2019). Architecture for Blockchain Applications, Springer Nature Switzerland AG, Cham.

Kamu Mali Denetiminin Dijitalleşmesi: Blokzincir Teknolojisinin İncelenmesi

Yıl 2023, Cilt: 7 Sayı: 1, 187 - 207, 31.01.2023
https://doi.org/10.29023/alanyaakademik.1095833

Öz

Mevcut internet teknolojisinin kullanım yöntemi bir takım riskler barındırmaktadır. Merkezi bir yapıda yapılandırılan uygulamalar siber saldırılara karşı savunmasız kalabilmektedir. Benzer şekilde bireysel hatalar da önemli veri sorunlarına yol açabilmektedir. Bu bağlamda blokzincir teknolojisi, merkezi olmayan dağıtık kayıt yöntemi ve kendine özgü işleyen süreci ile oldukça yenilikçi bir gelişme olarak kabul edilmektedir. Barındırdığı potansiyel, devlet kurumlarının da dikkatini çekmiş ve sınırlı düzeyde bazı girişimler yapılmıştır. Çalışmanın amacı bu kapsamda blokzincir teknolojisinin kamu mali denetiminde nasıl ele alınabileceğinin araştırılmasıdır. Zira yolsuzluk, kamu gücünün kötüye kullanımı, kamu hesaplarının şeffaf olmaması ve denetimde meydana gelen aksaklıklar konunun yenilikçi teknolojilerle çözümünü gündeme getirmektedir. Birçok ülkede görülen bu tür sorunların çözümü ile kamu kaynakların tahsisatında etkinliğin sağlanması, yolsuzlukların önlenmesi, yetki ve takdir sınırlarını belirleyen hesap verilebilirliğin güçlendirilmesi gibi olumlu sonuçların doğumuna katkı sağlanacaktır.

Kaynakça

  • ALEXOPOULOS, C., CHARALABIDIS, Y., ANDROUTSOPOULOU, A., LOUTSARIS, M. A., & LACHANA, Z. (2019). “Benefits and Obstacles of Blockchain Applications in E-Government”, Proceedings of the 52nd Hawaii International Conference on System Sciences, 3377-338,. 8 January 2019-11 January 2019, Grand Wailea, Hawaii.
  • ALLESSIE, D., SOBOLEWSKI, M., & VACCARI, L. (2019). Blockchain for Digital Government, Publication Office of the European Union, Luxembourg.
  • ALTUNDİŞ, M. (2008). “Hukuki Güvenlik İlkesi”, Yasama Dergisi, 10: 60-94.
  • ANTIPOVA, T. (2018). “Using Blockchain Technology for Government Auditing”, 13th Iberian Conference on Information Systems and Technologies (CISTI), 1-6. doi: 10.23919/CISTI.2018.8399439, 20.10.2021.
  • ARUN, J. S., CUOMO, J., & GAUR, N. (2019). Blockchain for Business, Addison-Wesley, New York.
  • ATZORI, M. (2015). “Blockchain Technology and Decentralized Governance: Is the State Still Necessary?”, SSRN, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2709713, 30.10.2021.
  • BAMBARA, J., & R. ALLEN, P. R. (2018). Blockchain: A Practical Guide to Developing Business, Law, and Technology Solutions, Mcgraw-Hill Education, Chicago.
  • BECK, R. (2018). “Beyond Bitcoin: The Rise of Blockchain World”, Computer, 51(2): 54-58.
  • BITFURY. (2016). “The Bitfury Group and Government of Republic of Georgia Expand Historic Blockchain Land-Titling Project”, https://bitfury.com/content/downloads/the_bitfury_group_republic_of_georgia_expand_blockchain_pilot_2_7_16.pdf, 22.11.2021.
  • BUTERIN, V. (2014). “A Next-Generation Smart Contract and Decentralized Application Platform”, White Paper, 3(37): 1-35.
  • CAI, Y., & ZHU, D. (2016). “Fraud Detections for Online Businesses: A Perspective from Blockchain Technology”, Financial Innovation, 2(20): 1-10.
  • CASEY, M. J., & VIGNA, P. (2018). The Truth Machine: The Blockchain and the Future of Everything, St. Martin’s Press, New York.
  • CİĞERCİ, İ., & EĞMİR, R. T. (2019) “Kamu Mali Denetiminde Olası Blok Zincir Teknolojisinin Denetim Etkinliği Açısından Değerlendirilmesi” Maliye Dergisi, 177: 203-217.
  • CORRALES, M., FENWICK, M., & HAAPIO, H. (2019). “Digital Technologies, Legal Design and the Future of the Legal Profession”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (1-17), Springer, Singapore.
  • ÇAPTUĞ, M. (2021). “Hukuki Güvenlik İlkesinin Kavramsal Gelişimi”, Uyuşmazlık Mahkemesi Dergisi, 17: 133-160.
  • EL IONI, N., & PAHL, C. (2018). “A Review of Distributed Ledger Technologies”, OTM Confederated International Conferences On the Move to Meaningful Internet Systems (277-288), Springer, Cham.
  • GATES, M. (2017). Blockchain: Ultimate Guide to Understanding Blockchain, Bitcoin, Cryptocurrencies, Smart Contracts and the Future of Money, Wise Fox Publishing.
  • HAGAN, M. (2019). “Exploding the Fine Print: Designing Visual, Interactive, Consumer-Centric Contracts and Disclosures”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (93-122), Springer, Singapore.
  • HB 2417. (2017). “Signatures; Electronic Transactions; Blockchain Technology”, https://www.azleg.gov/legtext/53leg/1r/bills/hb2417p.pdf, 27.10.2021.
  • HOU, H. (2017). “The Application of Blockchain Technology in E-Government in China”, 26th International Confrerence on Computer Communication and Networks (ICCCN), 31 July-3 July 2017, Vancouver, BC, Canada, Doi: 10.1109/ICCCN.2017.8038519, 10.12.2021.
  • IANSITI, M., & LAKHANNI, K. R. (2017). “It Will Take Years to Transform Business, But The Journey Begins Now”, Harward Business Review, 3: 118-127.
  • IBM. (2017). “Bulding Trust in Government: Exploring the Potential of Blockchains”, https://www.ibm.com/downloads/cas/WJNPLNGZ, 13.12.2021.
  • INTERNATIONAL TRADE ADMINISTRATION. (2021). “Malta Country Commercial Guide”, https://www.trade.gov/country-commercial-guides/malta-blockchain-and-artificial-intelligence, 01.01.2022.
  • LESSIG, L. (2006). Code: Version 2.0, Basic Books, New York.
  • LEE, W. M. (2019). Beginning Ethereum Smart Contracts Programming: With Examples in Python, Solidity, and JavaScripty, Apress, Singapore.
  • MEGCHELEN, J. v. (2021). “Blockchain”, Netherlands Innovaiton Network, https://www.rvo.nl/sites/default/files/2019/12/Blockchain-Netherlands-Innovation-Network-versie-RVO.pdf, 03.01.2022.
  • McKENZEI, L. (2019). “Boosting Degree Completion with Blockchain”, Inside Higher Ed, 9 July 2019, https://www.insidehighered.com/news/2019/07/09/arizona-state-tackling-college-completion-blockchain, 16.11.2021.
  • MOUGAYAR, W. (2016). The Business Blockchain: Promise, Practice, and Application of the Next Internet Technology, John Wiley & Sons, New Jersey.
  • OECD. (2018). “Guide to Blockchain Technology and Its Use in the Public Sector”, OECD Working Paper, https://www.oecd.org/fr/gov/administration-innovante/oecd-guide-to-blockchain-technology-and-its-use-in-the-public-sector.htm, 21.12.2021.
  • OECD. (2022). “Recommendation of the Council on Public Integrity”, OECD/LEGAL/0435.
  • OLNES, S. (2016). “Beyond Bitcoin Enabling Smart Government Using Blockchain Technology”, Scholl H. et al. (Eds.), Electronic Government (253-264), Springer, Cham.
  • OLNES, S., UBACHT, J., & JANSSEN, M. (2017). “Blockchain in Government: Benefits and Implication of Distributed Ledger Technology for Information Sharing”, Government Information Quarterly, 34: 355-364.
  • PARK, S., SPECTER, M., NARULA, N., & RIVEST, R. L. (2021). “Going From Bad to Worse: From Internet Voting to Blockchain Voting”, Journal of Cybersecurity: 1-15.
  • PETERS, G. W., & PANAYI, E. (2016). “Understanding Modern Banking Ledgers Through Blockchain Technologies: Future of Transaction Processing and Smart Contracts on the Internet of Money”, Tasca P., Aste T., Pelizzon L. & Perony N. (Eds.), Banking Beyond Banks and Money (239-278), New Economic Windows, Springer, Cham.
  • PRUSTY, N. (2017). Bulding Blockchain Projects: Develop Real-Time Practical DApps Using Ethereum and JavaScript, Packt Publishing, Mumbai.
  • RIVER FINANCIAL. (2021). “Bitcoin Node”, https://river.com/learn/terms/n/node-bitcoin/, 19.10.2022.
  • RUEHL, M. (2021). “Crypto Groups Shelter in Singapore as Global Regulators Crack Down”, Financial Times, 8 July 2021, https://www.ft.com/content/f74d4e60-93b5-46ef-8b3f-71754cbc8a26, 09.11.2021.
  • SHRIER, D. L. (2020). Basic Blockchain: What is It and How It Will Transform the Way We Work and Live, Robinson, London.
  • SOUZA, R. C. d., LUCIANO, E. M., & WIEDENHÖFT, G. C. (2018). “The Uses of the Blockchain Smart Contracts to Reduce the Levels of Corruption: Some Preliminary Thoughts”, Proceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age (1-2), https://doi.org/10.1145/3209281.3209408, 18.12.2021.
  • Statista. (2021). “Size of The Legal Service Market 2020”, 16 July 2021, https://www.statista.com/statistics/605125/size-of-the-global-legal-services-market/, 04.01.2022.
  • SWAN, M. (2015). Blockchain: Blueprint for a New Economy, O’Reilly Media, Sebastopol.
  • TANRIVERDİ, M., UYSAL, M., & ÜSTÜNDAĞ, M. T. (2019). “Blokzinciri Teknolojisi Nedir? Ne Değildir?: Alanyazın İncelemesi”, Bilişim Teknolojileri Derisi, 12(3): 203-217.
  • TAPSCOTT, D. & TAPSCOTT, A. (2018). Blockchain Revolution: How the Technology Behind Bitcoin and Other Cryptocurrencies is Changing the World, Penguin Random House LLC, New York.
  • TIMMER, I. (2019). “Contract Automation: Experiences from Dutch Legal Practice”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (147-172), Springer, Singapore.
  • VILNER, Y. (2018). “How the Netherlands is Blazing a Trail Through The Blockchain Scene”, Forbes, https://www.forbes.com/sites/yoavvilner/2018/10/13/how-the-netherlands-is-blazing-a-trail-through-the-blockchain-scene/?sh=114215447e48, 17.12.2021.
  • UNDERWOOD, S. (2016). “Blockchain Beyond Bitcoin”, Communication of the ACM, 59(11): 15-17.
  • UNSWORTH, R. (2019). “Smart Contract This! An Assessment of the Contractual Landscape and the Herculean Challenges it Currently Presents for “Seld-executing” Contracts”, M. Corrales, M. Fenwick & H. Haapio (eds.), Legal Tech, Smart Contracts and Blockchain (17-62), Springer, Singapore.
  • YLI-HUUMO, J., KO, D., CHOI, S., PARK, S., & SMOLANDER, K. (2016). “Where is Current Research on Blockchain Technology? A Systematic Review”, PLoS ONE, 11(10): 1-27.
  • WANG, A. W. (2018). Crypto Economy: How Blockchain Cryptocurrency, and Token-Economy Are Disrupting The Financial World, Racehorse Publishing, New York.
  • WEY, A. (2018). “Switzerland’s First Municipal Blockchain Vote Hailed a Success”, SWI, 2 July 2018, https://www.swissinfo.ch/eng/crypto-valley-_-switzerland-s-first-municipal-blockchain-vote-hailed-a-success/44230928, 22.12.2021.
  • WANG, A. W. (2018). Crypto Economy: How Blockchain Cryptocurrency, and Token-Economy Are Disrupting The Financial World, Racehorse Publishing, New York.
  • WEY, A. (2018). “Switzerland’s First Municipal Blockchain Vote Hailed a Success”, SWI, 2 July 2018, https://www.swissinfo.ch/eng/crypto-valley-_-switzerland-s-first-municipal-blockchain-vote-hailed-a-success/44230928, 22.12.2021.
  • XU, X., WEBER, I. & STAPLES, M. (2019). Architecture for Blockchain Applications, Springer Nature Switzerland AG, Cham.
Toplam 53 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Abdulkerim Eroğlu 0000-0003-2680-8844

Yayımlanma Tarihi 31 Ocak 2023
Kabul Tarihi 23 Kasım 2022
Yayımlandığı Sayı Yıl 2023 Cilt: 7 Sayı: 1

Kaynak Göster

APA Eroğlu, A. (2023). Kamu Mali Denetiminin Dijitalleşmesi: Blokzincir Teknolojisinin İncelenmesi. Alanya Akademik Bakış, 7(1), 187-207. https://doi.org/10.29023/alanyaakademik.1095833