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