Blok zinciri teknolojisinin ödeme sistemleri, muhasebe bilgi sistemi ve denetim sürecine etkisi; kripto varlıkların finansal tablolarda raporlanması

Year 2021, Volume: 35 Issue: 3, 1215 - 1245, 30.09.2021

Ali Deran , Beyhan Beller Dikmen , Musa Özçelik

https://doi.org/10.48070/erciyesakademi.957594

Cited By: 1

Abstract

Bu çalışmanın amacı; blok zinciri teknolojisinin ödeme sistemleri, muhasebe bilgi sistemi ve denetim süreçleri üzerindeki etkisini tartışmak ve kripto varlıkların finansal tablolarda raporlanması sürecinde karşılaşılan sorunlara çözüm üretmektir. Bu amaç doğrultusunda çalışmada, blok zinciri teknolojisinin muhasebe, denetim ve ödeme sistemleri üzerine etkilerine yönelik kapsamlı literatür incelemesi yapılmış ve kripto varlıkların kullanım alanlarına göre finansal tablolarda hangi hesap grubu altında raporlanması gerektiği incelenmiştir. Çalışma bulgularına göre, blok zinciri teknolojisinin muhasebe bilgi sistemine entegrasyonunun fayda-maliyet analizi neticesinde henüz mümkün olmadığı kanaatine varılmıştır. Denetim sürecinde de işlemlerin doğruluğu ve bilgi teknolojileri altyapısı kapsamında ek denetim riskleri oluşturduğu sonucuna ulaşılmıştır. Bu sebeple denetçilerin bilgi teknolojileri alanında da uzmanlaşması gerekmektedir. İşlem veya spekülasyon amaçlı edinilen kripto varlıkların mevcut şartlarda finansal tablolarda maddi olmayan duran varlıklar grubu altında raporlanmasının uygulama birliği açısından daha uygun olacağı düşünülmektedir. Zira kripto varlıklar, paranın işlevsel özelliklerinden değişim aracı ve hesap birimi olma özelliğini henüz tam olarak karşılayamadığı için hazır değerler grubunda raporlanması uygun değildir.

Keywords

Kripto Para, Blok Zincir, Muhasebe, Denetim

Supporting Institution

YOK

Project Number

YOK

Effect of blockchain technology on payment systems, accounting information system and audit process; reporting crypto assets in financial statements

Abstract

The purpose of the present study is to discuss the impact of blockchain technology on payment systems, accounting information system, and audit processes, and to produce solutions to the problems encountered in the reporting of crypto assets in financial statements. In parallel with this purpose, in this study, a comprehensive literature review on the effects of blockchain technology on accounting, auditing, and payment systems have been made, and it has been examined under which account group crypto-assets should be reported in the financial statements according to the fields of usage. According to the findings of the study, it has been concluded that the integration of blockchain technology into accounting information systems is not yet possible as a result of the cost-benefit analysis. Additionally, it has been also understood that blockchain technology creates additional audit risks within the scope of the accuracy of transactions and the information technology infrastructure. Therefore, auditors should also specialize in the field of information technologies. It is considered that it would be more appropriate, in terms of the unity of practice, to report crypto assets acquired for transaction or speculation purposes under the intangible assets groups in the financial statements under current conditions. Since the crypto assets have not been fully met the functional features of money as a medium of exchange and unit of account yet, it is not suitable to be reported in the liquid assets groups.

Keywords

Cryptocurrency, Blockchain, Accounting, Auditing

Project Number

YOK

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