区块链与B2B商业模式的三重入账

IF 0.6 Q4 ECONOMICS
Ledger Pub Date : 2023-07-25 DOI:10.5195/ledger.2023.288
Muhammad Imran Sarwar, Kashif Nisar, Imran Khan, Danish Shehzad
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引用次数: 1

摘要

区块链是一种分布式账本(DL),用于记录和跟踪P2P网络上的交易。它最初是为加密货币设计的,但由于其安全性和可信度,它现在被用于医疗保健、供应链管理、金融和更多领域。信任和安全是任何业务的关键因素,B2B模式也不例外。在商业中,当风险更高、关系更复杂时,信任就变得更加重要。几个世纪以来的复式记帐法(DEA)仍然被用作基础会计实践,其可靠性和效率是毋庸置疑的。但是对DEA的一项批判性审查显示,它缺乏对B2B交易的支持,因为双方在没有交叉检查和验证的情况下维护他们的会计账簿,这可能会导致难以置信的情况。三重记帐法(TEA)是一种新兴的会计实践,在最近的过去介绍,以克服DEA的局限性。它只适用于外部人员或企业参与交易,而不是为了记录任何内部业务交易。在区块链上记录事务和通过TEA进入第三个事务在概念上是相同的。基于区块链的TEA的潜力可以解决B2B商业模式的挑战,并克服DEA的一些特定限制。本研究旨在调查区块链和TEA在B2B交易中的适应现状。本研究使用的方法可归类为探索性质的研究,并基于有关主题的最新文献。这项研究的结果将加深我们对区块链和TEA在B2B交易中的理解,因为它们突出了新的机遇和挑战。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Blockchains and Triple-Entry Accounting for B2B Business Models
A blockchain is a distributed ledger (DL) that records and tracks of transactions on a P2P network. It was originally designed for cryptocurrencies, but it is now used in healthcare, supply chain management, finance, and many more fields due to its security and trustworthiness. Trust and security are critical factors in any business, and the B2B model is no exception. In businesses, trust becomes more critical when the stakes are higher and the relationships are more complex. Centuries-old Double-Entry Accounting (DEA) is still used as an underlying accounting practice, and its reliability and efficiency are beyond question. But a critical review of DEA reveals that it lacks support for B2B transactions, as the two parties maintain their accounting books without cross-checks and verifications that may lead to an implausible situation. Triple-Entry Accounting (TEA) is an emerging accounting practice introduced in the recent past to overcome the limitations of DEA. It only applies if an outside person or business is involved in a transaction and is not meant to record any internal business transactions. Recording transactions on a blockchain and entering the third transaction via TEA are conceptually the same. The potential of blockchain-based TEA can address the challenges of the B2B business model and overcome some specific limitations of DEA. This study aims to survey the current state of the adaptation of blockchains and TEA in B2B transactions. The methodology used in this study can be classified as exploratory qualitative research and is based on the latest literature on the topics. The findings of this study would deepen our understanding of blockchains and TEA for B2B transactions as they highlight new opportunities and challenges.
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来源期刊
Ledger
Ledger Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
2.20
自引率
0.00%
发文量
2
审稿时长
40 weeks
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