A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon

Jurnal Akuntansi Aktual Pub Date : 2023-02-28 DOI:10.17977/um004v10i12023p052

Suham Cahyono, Imran Haider, T. Sawarjuwono

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引用次数: 1

Abstract

AbstractThe objective of this study is to examine the double and triple entry bookkeeping related to blockchain technology bookkeeping. The data we obtained for 30 articles from the database we searched for were provided by major publishers (Elsevier (www.sciencedirect.com), Emerald (www.emeraldinsight.com), Springer (www.springerlink.com), and Wiley (www. wiley.com)) and by service libraries (Complete Business Resources and Web of Science). We show the thoughts of philosopher Foucault regarding the power of knowledge, which will be associated with the phenomenon of the triple-entry and double-entry bookkeeping system paradigms. In addition, we document the blockchain technology has changed the paradigms of both bookkeeping systems. The novelty in this article is the implementation of the philosopher Foucault's thought in the paradigm of the triple-entry and double-entry bookkeeping systems. Our study contributes to expanding the existing literature by providing some arguments and findings regarding the blockchain bookkeeping systems and the future research agenda.AbstrakTujuan dari penelitian ini adalah untuk mengkaji pembukuan double dan triple-entry yang terkait dengan pembukuan teknologi blockchain. Data yang kami peroleh adalah 30 artikel dari database penerbit besar (Elsevier (www.sciencedirect.com), Emerald (www.emeraldinsight.com), Springer (www.springerlink.com), dan Wiley (www.wiley.com)) dan dari perpustakaan layanan (Sumber Daya Bisnis Lengkap dan Web of Science). Kami tunjukkan pemikiran filsuf Foucault mengenai kekuatan pengetahuan, yang akan dikaitkan dengan fenomena paradigma sistem pembukuan triple-entry dan double-entry. Selain itu, kami mendokumentasikan teknologi blockchain telah mengubah paradigma kedua sistem pembukuan tersebut. Kebaruan dalam artikel ini adalah implementasi pemikiran filsuf Foucault dalam paradigma sistem pembukuan triple-entry dan double-entry. Studi kami berkontribusi untuk memperluas literatur yang ada dengan memberikan beberapa argumen dan temuan mengenai sistem pembukuan blockchain dan agenda penelitian di masa depan.

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卢卡·帕乔利的b区块链现象的新范式

摘要本研究的目的是研究与区块链技术记账相关的复式和三联记账。我们从搜索的数据库中获得的30篇文章的数据由主要出版商（Elsevier（www.sciencedirect.com）、Emerald（www.emeraldinsight.com）、Springer（www.springerlink.com）和Wiley（www.Wiley.com））以及服务图书馆（完整商业资源和科学网）提供。我们展示了哲学家福柯关于知识力量的思想，这将与三进和复式记账系统范式的现象联系在一起。此外，我们记录了区块链技术改变了两种记账系统的范式。这篇文章的新颖之处在于哲学家福柯的思想在三联记账和复式记账系统的范式中的实施。我们的研究通过提供一些关于区块链记账系统和未来研究议程的论点和发现，有助于扩展现有文献。摘要本研究的目的是研究与区块链技术开放相关的双入口和三入口开放。我们获得的数据是来自大型出版数据库（Elsevier（www.sciencedirect.com）、Emerald（www.emeraldinsight.com）、Springer（www.springerlink.com）和Wiley（www.Wiley.com））和服务库（Framework Business Resources and Web of Science）的30篇文章。我们展示了哲学家福柯对知识力量的思考，这将与三进和双进建构体系的范式现象联系在一起。此外，我们文档中的区块链技术已经改变了两个开放系统的范式。本文的最新成果是哲学家福柯思想在三重进入和双重进入装载系统范式中的实现。我们的研究通过提供一些关于区块链开放系统和未来研究议程的论点和发现，有助于扩展现有文献。

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

Jurnal Akuntansi Aktual

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审稿时长

4 weeks