Real-Time Blockchain Accounting System As A New Paradigm

Year 2021, , 41 - 58, 16.08.2021

Betül Şeyma Alkan

https://doi.org/10.25095/mufad.950162

Cited By: 3

Abstract

The aim of this study is to evaluate the advantages by examining the effect decentralized blockchain
applications on accounting information systems. The blockchain as an Distributed Ledger Technology (DLT)
offers new possibilities to recording and backing up sensitive and confidential data of accounting information
systems. The blockchain is designed in a structure that allows transactions to be monitored and controlled in
real-time. By this way, the question of how to operate the real-time accounting system, as a new paradigm with
blockchain technology, and how to apply in the field of taxation have emerged simultaneously. To achieve the
aim of the study, a descriptive approach was adopted to explore the basics of blockchain technology and the
most important accounting practices (such as accounting entries, taxation). For that purpose, the relevant
literature on blockchain accounting system were reviewed and the blockchain reports of the big four companies
were examined. As a result, the potential advantages of real-time blockchain accounting system were
categorized according to four focus points: transparency and trust; disintermediation;smart contracts;
continuous audit.

Keywords

Blockchain, Accounting Information System, Smart Contracts, Transparency

Yeni Bir Paradigma Olarak Gerçek Zamanlı Blok Zinciri Muhasebe Sistemi

Abstract

Bu çalışmanın amacı, merkezi olmayan blok zinciri uygulamalarının muhasebe bilgi sistemleri üzerindeki
etkisini inceleyerek avantajlarını değerlendirmektir. Dağıtık Defter Teknolojisi (DLT) olarak blok zinciri,
muhasebe bilgi sistemlerinin hassas ve gizli verilerini kaydetmek ve yedeklemek için yeni olanaklar sunar. Blok
zinciri, işlemlerin gerçek zamanlı olarak izlenmesine ve kontrol edilmesine izin veren bir yapıda tasarlanmıştır.
Böylelikle blok zinciri teknolojisinin sunduğu altyapı itibariyle gerçek zamanlı muhasebe sisteminin nasıl
işletileceği ve vergilendirme alanında nasıl uygulanacağı soruları eş zamanlı olarak ortaya çıkmıştır.
Çalışmanın amaçlarına ulaşmak için, blok zinciri teknolojisinin temellerini ve en önemli muhasebe
uygulamalarını (muhasebe kayıtları, vergilendirme gibi) keşfetmek için tanımlayıcı bir yaklaşım benimsenmiştir.
Bu amaçla, blok zinciri muhasebe sistemine ilişkin ilgili literatür ve büyük dörtlü şirketlerin blok zinciri
raporları incelenmiştir. Sonuç olarak, gerçek zamanlı blok zinciri muhasebe sisteminin potensiyel avantajları;
şeffaflık ve güven; aracısızlaşma; akıllı sözleşmeler ve sürekli denetim olmak üzere dört odak noktasına göre
kategorize edilmiştir.

Keywords

Blok Zinciri, Muhasebe Bilgi Sistemi, Akıllı Sözleşmeler, Şeffaflık

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