{"title":"New Applications in Blockchain Economy: A Review on E-Invoice","authors":"Mansur Bestas","doi":"10.19168/jyasar.1066886","DOIUrl":null,"url":null,"abstract":"Blockchain and smart contracts have begun to find their place in many ways of doing business. While the blockchain technology is sometimes used for the purpose of not changing the data, sometimes it is aimed at reducing the investment expenditures of the use of central software. Business processes in the field of accounting are increasingly benefiting from the benefits of digitalization. However, the solutions related to accounting are in the form of solutions belonging to the central software architecture. It is a requirement that the invoices created in the accounting processes are kept for a certain period of time due to legal obligations and that these invoices are not changed and guaranteed. At this point, processes are managed thanks to smart contracts provided by Blockchain technology. In addition, decentralized storage technologies are used as a solution for data storage. In this study, a solution proposal has been presented on how to process and store e-invoice with decentralized applications and has been implemented as an application. The proposed solution method helps to carry the approval processes needed in accounting processes to triple approval level, to reveal the processes of e-invoice in a decentralized application architecture, and to manage data security through blockchain technology.","PeriodicalId":388632,"journal":{"name":"Journal of Yaşar University","volume":"69 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Yaşar University","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.19168/jyasar.1066886","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Blockchain and smart contracts have begun to find their place in many ways of doing business. While the blockchain technology is sometimes used for the purpose of not changing the data, sometimes it is aimed at reducing the investment expenditures of the use of central software. Business processes in the field of accounting are increasingly benefiting from the benefits of digitalization. However, the solutions related to accounting are in the form of solutions belonging to the central software architecture. It is a requirement that the invoices created in the accounting processes are kept for a certain period of time due to legal obligations and that these invoices are not changed and guaranteed. At this point, processes are managed thanks to smart contracts provided by Blockchain technology. In addition, decentralized storage technologies are used as a solution for data storage. In this study, a solution proposal has been presented on how to process and store e-invoice with decentralized applications and has been implemented as an application. The proposed solution method helps to carry the approval processes needed in accounting processes to triple approval level, to reveal the processes of e-invoice in a decentralized application architecture, and to manage data security through blockchain technology.