TRANSFORMATION OF ACCOUNTING IN THE DIGITAL ERA: ACCOUNTING AND FINANCIAL CONTROLS IN “BLOCKCHAIN” TECHNOLOGY

Yıl 2020, Cilt: 22 Sayı: 2, 218 - 236, 30.06.2020

Fatma Özkul , Betül Alkan

https://doi.org/10.31460/mbdd.657162

Cited By: 6

Öz

The aim of study is to examine blockchain technology in terms of accounting and financial controls in the transition from traditional accounting processes to technological processes in today's digital age. In this context, the study focuses on blockchain applications, roadmap, blockchain effectiveness in corporate applications and blockchain based on accounting system. The blockchain accounting in a triple-entry system, the integration of Enterprise Resource Planning (ERP) systems with blockchain, and smart contracts embedded in a specific blockchain layer written in code, which is another aspect of technology are discussed in detail. Triple-entry accounting system proposes a system that will be a third layer of block chains embedded in it and will record all transactions.

Anahtar Kelimeler

Blockchain Technology, Triple Entry Accounting System, Smart Contracts, ERP

DİJİTAL ÇAĞDA MUHASEBENİN DÖNÜŞÜMÜ: “BLOCKCHAIN” TEKNOLOJİSİNDE MUHASEBE VE MALİ KONTROLLER

Öz

Çalışmanın amacı, günümüz dijital çağında geleneksel muhasebe süreçlerinden teknolojik süreçlere geçişte blockchain (blok zinciri) teknolojisini muhasebe ve mali kontroller açısından incelemektir. Bu bağlamda çalışma, blok zinciri uygulamalarına, yol haritasına, kurumsal uygulamalarda blok zinciri etkinliğine ve blok zinciri temelli muhasebe sistemine odaklanmaktadır. Blok zinciri temelli üç taraflı muhasebe sistemi ile birlikte, Kurumsal Kaynak Planlama (ERP) sistemlerinin blok zinciri ile entegrasyonu ve teknolojinin bir diğer yönü olan kod ile yazılmış, belirli bir blok zinciri katmanına gömülü akıllı sözleşmeler detaylı olarak ele alınmıştır. Blok zinciri temelli üç taraflı muhasebe sistemi; çift girişli sistemin üzerine kurulacak, içine gömülü üçüncü bir blok zinciri katmanı olacak hem kurum içinde hem de dış taraflarla yapılan işlemleri kaydedecek bir sistem önermektedir.

Anahtar Kelimeler

Blok Zinciri Teknolojisi, Üç Taraflı Muhasebe Sistemi, Akıllı Sözleşmeler, ERP

Kaynakça

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