Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning

IF 1.6 Q3 BUSINESS, FINANCE

Journal of Emerging Technologies in Accounting Pub Date : 2023-07-27 DOI:10.2308/jeta-2021-041

S. Lambert, Bruce I. Davidson, S. LeMay

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引用次数: 0

Abstract

Blockchain and cloud computing continue to emerge and evolve as important technologies for data management. This has strategic implications for data stored in enterprise resource planning (ERP) systems. We use manufacturing bills of materials (MBOMs) as an example of critical data in ERP. MBOMs define the complex product structures of manufacturing enterprises. We survey five alternatives for storing, controlling, and auditing MBOMs in ERP: Oracle Blockchain Table; Oracle Blockchain Platform Enterprise Edition; Microsoft Azure SQL Database Ledger; SAP HANA Blockchain Ledgers; and IBM Blockchain Platform. We also consider cloud computing without blockchain technologies. We analyze the advantages and disadvantages of each alternative by its effect on the management of MBOMs. Although we use MBOMs in our illustrations, many of the concepts discussed also apply to other critical data stored in ERPs. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G31; G32; G33; M21.

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在企业资源规划中提高制造物料清单数据完整性和可审计性的新兴区块链技术综述

区块链和云计算作为数据管理的重要技术不断出现和发展。这对存储在企业资源规划(ERP)系统中的数据具有战略意义。我们以制造物料清单(mbom)作为ERP中关键数据的一个例子。mbm定义了制造企业的复杂产品结构。我们调查了ERP中存储、控制和审计mbm的五种替代方案:Oracle区块链Table;Oracle区块链平台企业版;Microsoft Azure SQL数据库分类帐;SAP HANA bbb100分类账;和IBM b区块链平台。我们还考虑了没有区块链技术的云计算。通过分析各备选方案对mbm管理的影响，分析其优缺点。尽管我们在示例中使用了mbm，但是所讨论的许多概念也适用于存储在erp中的其他关键数据。数据可用性:数据可从文本中引用的公共来源获得。JEL分类:G31;G32;G33;M21。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Emerging Technologies in Accounting BUSINESS, FINANCE-

CiteScore

4.30

自引率

27.80%

发文量