NEW ERA IN BLOCKCHAIN TECHNOLOGY AND BETTER ACCOUNTING INFORMATION

Yıl 2022, Cilt: 15 Sayı: 2, 437 - 461, 01.07.2022

Erkin Nevzat Güdelci

https://doi.org/10.29067/muvu.1012664

Öz

The magnitude of the potential blockchain has been so powerful that the way of doing business in all sectors could change dramatically. The nature of blockchain seems well suited to meeting the needs of accounting as well. If the potentials offered by blockchain can be fully realized, today’s accounting practices are likely to change drastically in a way we have never seen before. In this study, it is tried to determine what kind of impact the blockchain holds for the future of accounting and auditing. “Decentralization” and “triple entry accounting” are revolutionary features blockchain could bring for accounting. In this study, it is understood that these changes seem theoretically possible, but not easy to use them effectively, because it turned out that there are many large and small obstacles ahead that had to be overcome before we could say full adoption of blockchain in accounting. It looks like there is a long way to go, at least for near future. However, considering the magnitude of innovative impact that blockchain will generate, it seems it is worth putting necessary effort in action to overcome these obstacles for high standards in accounting.

Anahtar Kelimeler

Blockchain, Triple Entry Accounting, Smart Contracts, Accounting 4.0, Reliable Accounting Data

BLOCKCHAIN TEKNOLOJİSİNDE YENİ DÖNEM VE DAHA İYİ MUHASEBE BİLGİSİ

Öz

Blockchain’nin sahip olduğu potansiyelin büyüklüğü düşünüldüğünde, tüm sektörlerdeki iş yapma süreçlerinin bu yenilikten büyük ölçüde etkilenebileceği düşünülmektedir. Blockchain sisteminin, muhasebenin ihtiyaçlarını uygun şekilde karşılayabilecek bir yapıda olduğu da görülmektedir. Eğer blockchain ile beklenen değişiklikler sağlanabilir ise günümüz muhasebe uygulamalarının hiç görülmedik şekilde değişmesi söz konusu olabilecektir. Bu çalışmada, blockchain’nin, geleceğin muhasebe ve denetim faaliyetleri üzerine ne türden etkiler yaratabileceği belirlenmeye çalışılmıştır. Blockchain’nin getireceği “Üçlü kayıt sistemi” ve “merkezi olmayan yapı” muhasebeyi derinden etkileyebilecek devrimsel özelliklerdir. Çalışmamızda, bu özelliklerin teorik olarak uygulanmasının mümkün olduğu, ancak bunları etkin olarak kullanabilmenin ise kolay olmadığı anlaşılmaktadır. Blockchain’nin muhasebe alanındaki tam adaptasyonundan söz edebilmek için, çalışmada belirttiğimiz birçok küçük ve büyük engelin ortadan kaldırılması gerekmektedir. Yolun başında olmamıza rağmen, blockchain’nin yaratacağı yenilikçi etkinin büyüklüğü düşünüldüğünde, gerekli olan çabanın zaman içerisinde gösterilmesi ve ortaya çıkabilecek olan tüm sorunların ortadan kaldırılmaya çalışılmasının önemli olduğu açıktır.

Anahtar Kelimeler

Blockchain, Üçlü Kayıt Sistemi, Akıllı Sözleşmeler, Muhasebe 4.0, Güvenilir Muhasebe Bilgisi

Kaynakça

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