BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND AUDITING

Yıl 2018, Cilt: 23 Sayı: 2, 467 - 481, 30.04.2018

Tuğba Uysal Ganite Kurt

Öz

The double entry bookkeeping system maintains its validity in terms of accounting practices for nearly seven centuries. However, recent developments such as specifically Bitcoin, and generally digital money and block-chain technology have brought about significant innovations in the bookkeeping system, which has such a long history. Since, the birth of block-chain technology causes anxiety arising from the accounting profession to become more understandable and to be considered. In this context, first of all, this study discusses innovations brought by block-chain technology into the field of accounting and control. Then the study addresses the necessity of preparing professional members' future record keeping system on the basis of block-chain technology. Thus, the study draws attention to block-chain-based accounting and auditing practices and explains the professional qualification requirements that each member of the profession shapes in response to this innovation.

Anahtar Kelimeler

Blockchain Technology, Accounting and Auditing

MUHASEBEDE VE DENETİMDE BLOK ZİNCİRİ TEKNOLOJİSİ

Öz

Çift taraflı kayıt sistemi yaklaşık yedi asırdır muhasebe uygulamaları açısından geçerliliğini korumaktadır. Ancak son dönemde yaşanan gelişmeler yani Bitcoin başta olmak üzere dijital paraların ve blok zinciri teknolojisinin hayatımıza girmesi bu kadar eski bir tarihe sahip olan kayıt tutma sistemine önemli yenilikler getirmektedir. Çünkü blok zinciri teknolojisinin doğuşu muhasebe mesleği açısından ortaya çıkan endişenin aynı zamanda daha anlaşılır hale dönüşmesine ve üzerinde düşünülmesine neden olmaktadır. Bu doğrultuda çalışmada öncelikle blok zinciri teknolojisinin muhasebe ve denetim alanına getirdiği yeniliklere ardından da blok zinciri teknolojisi temelinde meslek mensuplarının geleceğin kayıt tutma sistemine hazırlanma gerekliliklerine yer verilmektedir. Böylelikle blok zinciri temelli muhasebe ve denetim uygulamalarına dikkat çekilmekte ve her meslek mensubunun bu yenilik karşında şekillenen mesleki yeterlilik gereklilikleri açıklanmaktadır.

Anahtar Kelimeler

Blok Zinciri Teknolojisi, Muhasebe ve Denetim

Kaynakça

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