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

Yıl 2020, Cilt 22, Sayı 2, 218 - 236, 30.06.2020
https://doi.org/10.31460/mbdd.657162

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.

Kaynakça

  • Aste T., P. Tasca ve T.D. Matteo. 2017. “Blockchain Technologies: Foreseeable Impact on Industry and Society”,https://discovery.ucl.ac.uk/id/eprint/10043048/1/Aste_BlockchainIEEE_600W_v3.3_A.doccceptedVersion.x.pdf (Erişim Tarihi: 30.11.2019)
  • Blockchain Türkiye Platformu. 2019. “Blokzinciri Teknolojisi Terminolojisi Çalışması”, https://bctr.org/dokumanlar/Blokzinciri_Teknoloji_Terminoloji.pdf (Erişim Tarihi: 28.10.2019)
  • Banerjee, A. 2018. “Blockchain Technology: Supply Chain Insights from ERP”, In Advances in Computers; Elsevier: Amsterdam, file:///C:/Users/SSD/Downloads/banerjee2018%20(1).pdf (Erişim Tarihi:28.10.2019)
  • Buterin, V. 2015. “On Public and Private Blockchains”, Ethereum Blog Crypto renaissance salon. https://blog.ethereum.org/2015/08/07/on-public-and-private-blockchains/ (Erişim Tarihi: 29.03.2020)
  • Clack, C.D., V.A. Bakshi ve L. Braine. 2016. “Smart Contract Templates: Foundations, Design Landscape and Research Directions”. http://arxiv.org/abs/1608.00771 (Erişim Tarihi: 11.03.2020)
  • Crosby, M.N., P. Pattanayak, S. Verma ve V. Kalyanaraman. 2016. “Blockchain Technology: Beyond Bitcoin”, Sutardja Center for Entrepreneurship & Technology Technical Report. Applied Innovation Review, 2.
  • Dai, J. ve M. A. Vasarhelyi. 2017. “Toward Blockchain-Based Accounting and Assurance”, Journal of Information Systems, 31(3): 5-21.
  • Deloitte Report. 2017. “Blockchain technology and its potential in taxes”, https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/Reports/pl_Blockchaintechnology-and-its-potential-in-taxes-2017-EN.PDF (Erişim Tarihi: 20.10.2019)
  • Harmony - Factom. 2017. https://www.factom.com/products/harmony (ErişimTarihi: 8 Kasım 2019)
  • Gökten, S. ve B. Özdoğan. 2019. “The Doors are Openning for the New Pedigree: A Futuristic View for the Effects of Blockchain Technology on Accounting Application”, Ed: U. Hacıoğlu, Digital Business Strategies in Blockchain Ecosystems, Contributions to Management Science. Springer, 425-438
  • Grigg, I. 2005. “Triple Entry Accounting”, http://iang.org/papers/TripleEntryLedgersWith Blockchain2017.pdf (Erişim Tarihi: 20.10.2019)
  • Kahyaoğlu, S. 2017. “Blok Zinciri Teknolojilerinin Finansal Piyasalara Olası Etkileri Üzerine Bir Değerlendirme”, Ed: K.T. Çalıyurt ve S.G. Günay, Muhasebe Finans ve Denetimde Güncel Konular 2017, Trakya Üniversitesi, 191: 204-228.
  • Kahyaoğlu, S. 2019. “An Analysis on the Implementation of New Approaches and Techniques in the Auditing of Business Processes Based on Blockchain Technologies”, Peter Lang, 93-111.
  • Lazanis, R. 2015. “How Technology Behind Bitcoin Could Transform Accounting as We Know It”, https://techvibes.com/2015/01/22/how-technology-behind-bitcoin-could-transform-accounting-asweknow-it-2015-01-22 (Erişim Tarihi: 15.10.2019)
  • Martin, R. 2018. “How Blockchain will Impact Accounting”, https://igniteoutsourcing.com/blockchain /blockchain-accounting-applications/ (Erişim Tarihi: 20.10.2019)
  • Nakamoto, S. 2008. “Bitcoin: A peer-to-peer electronic cash system”, www.bitcoin.org (Erişim Tarihi: 10.10.2019)
  • New Economy Taxation Team. 2017. “Blockchain: Taxation and Regulatory Challenges and Opportunities”, WU Global Tax Policy Center of Vienna University of Business and Economics, 15-16 Mart, Viyana, https://www.wu.ac.at/taxlaw/institute/gtpc/events-and-activities/ (Erişim Tarihi: 15.10.2019)
  • Özdoğan, B. ve S. Karğın. 2018. “Blok Zinciri Teknolojisinin Muhasebe ve Finans Alanlarına Yönelik Yansımaları ve Beklentiler”, Muhasebe ve Finans Dergisi, 80:161-176.
  • Potekhina, A. ve I. Riumkin. 2017. “Blockchain-A New Accounting Paradigm”, Master’s Degree Thesis.Umea School of Business and Economics, 1-57.
  • Szabo, N. 1997. “Formalizing and Securing Relationships on Public Networks”, First Mind, 2(9).
  • Tapscott, D. ve A. Tapscott. 2016. “Blockchain Revolution: How the Technology Behind Bitcoin is changing Money, Business, and the World”, Kindle Edition, https://ebookslibrary.us/Blockchain-Revolution:-How-the-Technology-Behind-Bitcoin-Is-Changing-Money,-Business,-and-the-World-1101980133.html (Erişim Tarihi: 30.11.2019)
  • Wunsche, A. 2016. “Technological Disruption of Capital Markets and Reporting?: An Introduction to Blockchain”, https://www.cpacanada.ca/-/media/site/business-and-accounting-resources/docs/g 10157-rg-technological-disruption-of-capital-markets-reporting-introduction-to-blockchain-october-2016.pdf (Erişim Tarihi: 15.10.2019)

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

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.

Kaynakça

  • Aste T., P. Tasca ve T.D. Matteo. 2017. “Blockchain Technologies: Foreseeable Impact on Industry and Society”,https://discovery.ucl.ac.uk/id/eprint/10043048/1/Aste_BlockchainIEEE_600W_v3.3_A.doccceptedVersion.x.pdf (Erişim Tarihi: 30.11.2019)
  • Blockchain Türkiye Platformu. 2019. “Blokzinciri Teknolojisi Terminolojisi Çalışması”, https://bctr.org/dokumanlar/Blokzinciri_Teknoloji_Terminoloji.pdf (Erişim Tarihi: 28.10.2019)
  • Banerjee, A. 2018. “Blockchain Technology: Supply Chain Insights from ERP”, In Advances in Computers; Elsevier: Amsterdam, file:///C:/Users/SSD/Downloads/banerjee2018%20(1).pdf (Erişim Tarihi:28.10.2019)
  • Buterin, V. 2015. “On Public and Private Blockchains”, Ethereum Blog Crypto renaissance salon. https://blog.ethereum.org/2015/08/07/on-public-and-private-blockchains/ (Erişim Tarihi: 29.03.2020)
  • Clack, C.D., V.A. Bakshi ve L. Braine. 2016. “Smart Contract Templates: Foundations, Design Landscape and Research Directions”. http://arxiv.org/abs/1608.00771 (Erişim Tarihi: 11.03.2020)
  • Crosby, M.N., P. Pattanayak, S. Verma ve V. Kalyanaraman. 2016. “Blockchain Technology: Beyond Bitcoin”, Sutardja Center for Entrepreneurship & Technology Technical Report. Applied Innovation Review, 2.
  • Dai, J. ve M. A. Vasarhelyi. 2017. “Toward Blockchain-Based Accounting and Assurance”, Journal of Information Systems, 31(3): 5-21.
  • Deloitte Report. 2017. “Blockchain technology and its potential in taxes”, https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/Reports/pl_Blockchaintechnology-and-its-potential-in-taxes-2017-EN.PDF (Erişim Tarihi: 20.10.2019)
  • Harmony - Factom. 2017. https://www.factom.com/products/harmony (ErişimTarihi: 8 Kasım 2019)
  • Gökten, S. ve B. Özdoğan. 2019. “The Doors are Openning for the New Pedigree: A Futuristic View for the Effects of Blockchain Technology on Accounting Application”, Ed: U. Hacıoğlu, Digital Business Strategies in Blockchain Ecosystems, Contributions to Management Science. Springer, 425-438
  • Grigg, I. 2005. “Triple Entry Accounting”, http://iang.org/papers/TripleEntryLedgersWith Blockchain2017.pdf (Erişim Tarihi: 20.10.2019)
  • Kahyaoğlu, S. 2017. “Blok Zinciri Teknolojilerinin Finansal Piyasalara Olası Etkileri Üzerine Bir Değerlendirme”, Ed: K.T. Çalıyurt ve S.G. Günay, Muhasebe Finans ve Denetimde Güncel Konular 2017, Trakya Üniversitesi, 191: 204-228.
  • Kahyaoğlu, S. 2019. “An Analysis on the Implementation of New Approaches and Techniques in the Auditing of Business Processes Based on Blockchain Technologies”, Peter Lang, 93-111.
  • Lazanis, R. 2015. “How Technology Behind Bitcoin Could Transform Accounting as We Know It”, https://techvibes.com/2015/01/22/how-technology-behind-bitcoin-could-transform-accounting-asweknow-it-2015-01-22 (Erişim Tarihi: 15.10.2019)
  • Martin, R. 2018. “How Blockchain will Impact Accounting”, https://igniteoutsourcing.com/blockchain /blockchain-accounting-applications/ (Erişim Tarihi: 20.10.2019)
  • Nakamoto, S. 2008. “Bitcoin: A peer-to-peer electronic cash system”, www.bitcoin.org (Erişim Tarihi: 10.10.2019)
  • New Economy Taxation Team. 2017. “Blockchain: Taxation and Regulatory Challenges and Opportunities”, WU Global Tax Policy Center of Vienna University of Business and Economics, 15-16 Mart, Viyana, https://www.wu.ac.at/taxlaw/institute/gtpc/events-and-activities/ (Erişim Tarihi: 15.10.2019)
  • Özdoğan, B. ve S. Karğın. 2018. “Blok Zinciri Teknolojisinin Muhasebe ve Finans Alanlarına Yönelik Yansımaları ve Beklentiler”, Muhasebe ve Finans Dergisi, 80:161-176.
  • Potekhina, A. ve I. Riumkin. 2017. “Blockchain-A New Accounting Paradigm”, Master’s Degree Thesis.Umea School of Business and Economics, 1-57.
  • Szabo, N. 1997. “Formalizing and Securing Relationships on Public Networks”, First Mind, 2(9).
  • Tapscott, D. ve A. Tapscott. 2016. “Blockchain Revolution: How the Technology Behind Bitcoin is changing Money, Business, and the World”, Kindle Edition, https://ebookslibrary.us/Blockchain-Revolution:-How-the-Technology-Behind-Bitcoin-Is-Changing-Money,-Business,-and-the-World-1101980133.html (Erişim Tarihi: 30.11.2019)
  • Wunsche, A. 2016. “Technological Disruption of Capital Markets and Reporting?: An Introduction to Blockchain”, https://www.cpacanada.ca/-/media/site/business-and-accounting-resources/docs/g 10157-rg-technological-disruption-of-capital-markets-reporting-introduction-to-blockchain-october-2016.pdf (Erişim Tarihi: 15.10.2019)

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABOLUM
Yazarlar

Fatma ÖZKUL (Sorumlu Yazar)
Bahçeşehir Üniversitesi
Türkiye


Betül ALKAN
İZMİR BAKIRÇAY ÜNİVERSİTESİ
0000-0002-4942-669X
Türkiye

Yayımlanma Tarihi 30 Haziran 2020
Başvuru Tarihi 9 Aralık 2019
Kabul Tarihi 8 Haziran 2020
Yayınlandığı Sayı Yıl 2020, Cilt 22, Sayı 2

Kaynak Göster

APA Özkul, F. & Alkan, B. (2020). DİJİTAL ÇAĞDA MUHASEBENİN DÖNÜŞÜMÜ: “BLOCKCHAIN” TEKNOLOJİSİNDE MUHASEBE VE MALİ KONTROLLER . Muhasebe Bilim Dünyası Dergisi , 22 (2) , 218-236 . DOI: 10.31460/mbdd.657162