DENETİM ALANINDA BLOKZİNCİR UYGULAMALARININ HARİTALAMA YÖNTEMİ İLE ANALİZİ

Yıl 2020, Cilt: 22 Sayı: 4, 695 - 724, 31.12.2020

Melissa Cagle

https://doi.org/10.31460/mbdd.746809

Cited By: 6

Öz

Blockchain teknolojisi, Bitcoin veya diğer kripto para birimlerinden ayrı olarak muhasebe ve denetim alanında geniş bir uygulanabilirliğe sahiptir. Ancak blokzincir teknolojisinin alanda hızlı bir şekilde yer edinmesine rağmen, günümüzde gerçekçi bir şekilde nasıl uygulanacağı konusunda fikir birliği bulunmamaktadır. Bu çalışmanın amacı, mevcut uluslararası denetim literatürünü haritalamak ve uygulamadaki mevcut karmaşıklığa açıklık getirmektir. Web of Science Core Collection'dan indirilen 112 çalışma Bibliometrix R-Package "Biblioshiny" yardımı ile analiz edilmiştir. Bu çalışmanın sonucunda, konunun uluslararası alanda farklı araştırma dallarına ayrıldığı tespit edilmiştir; Şifreli Özel ve Güvenli Bilgi Paylaşımı, Dijital Defter, Akıllı Sözleşmeler, Sürekli Denetim, Denetim İzi ve Tokenizasyon. Bununla birlikte, denetimde blokzincir teknolojisinin benimsenmesini hızlandırmak için ele alınması gereken araştırma boşlukları tespit edilmiştir.

Anahtar Kelimeler

Denetim Mesleği, Blokzincir, Dijitalleşme, Blokzincir Uygulamaları, Haritalama Analizi

A MAPPING ANALYSIS OF BLOCKCHAIN APPLICATIONS WITHIN THE FIELD OF AUDITING

Öz

Blockchain technology has a wide scope of applicability for accounting and auditing purposes, separate from Bitcoin or other cryptocurrencies. However, although blockchain technology is identified as a popular topic within the field, there currently exists a lack of consensus on how it will be realistically applied. This paper aims to map the presently existing international auditing literature and offer clarity to an otherwise heterogeneous field. The mapping analysis will aid in examining the underlying theme employed within studies. Through the use of the Bibliometrix R-Package "Biblioshiny", a sample of 112 studies were downloaded from the Web of Science Core Collection and analyzed. This study's results show that the topic has gained increased international popularity and separated into distinct research streams; Encrypted Private and Secure Information Sharing, Distributed Ledger, Smart Contracts, Continuous Audit, Audit Trail and Tokenization. However, there still exists a research gap that must be addressed to hasten the adoption of blockchain technology in auditing.

Anahtar Kelimeler

Auditing Profession, Blockchain, Digitalization, Blockchain Applications, Mapping Analysis

Kaynakça

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