区块链及其在会计中的应用

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2021-06-15 DOI:10.3926/IC.1522

Eladio Pascual Pedreño, Vera Gelashvili, Laura Pascual Nebreda

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引用次数: 7

摘要

目的:近年来，比特币彻底改变了金融世界。由于计算机网络和密码学中某些现有技术的创新结合，它的诞生成为可能，这导致了一个透明、可靠和不可变的交易记录的存在，一个大型共享分类账:区块链。一些研究分析了区块链在不同行业的应用或未来应用。区块链在会计中的应用是最具争议的一个，因为它是一个共享的会计记录，预计它的应用可能会改变会计师甚至审计师的使命。因此，本工作的主要目的是分析现有文献关于区块链的重要性及其对会计可能产生的影响。设计/方法/方法:对区块链及其重要性的文献进行了回顾。此外，我们还分析了三联记分制和所谓的会计分类账，试图澄清一些现有的术语混淆，我们已经面对了这项技术的未来。研究结果:对文献的回顾表明，区块链在技术改进和发展之后，将涉及传统会计制度的重要转变，随之而来的是会计师和审计师工作的修改。原创性/价值:本研究的主要贡献之一是其对学术文献的重要性，是第一个分析区块链在传统会计中的影响的研究之一。

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Blockchain and its application to accounting

Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and cryptography, which led to the existence of a transparent, reliable and immutable record of transactions, a large shared ledger: Blockchain. Several studies analyse the application or future application of Blockchain in different industries. The application of Blockchain in accounting is one of the most debated, since it is a shared accounting record and it is anticipated that its application could change the mission of accountants or even auditors. Therefore, the main objective of this work is to analyze the existing literature on the importance of Blockchain and its possible impact on accounting. Design/methodology/approach: The review of the literature on blockchain and its importance was carried out. Also we have analyzed the triple entry and the so-called accounting ledger, trying to clarify some existing terminological confusion, and we have faced what could be the future of this technology. Findings: The review of the literature implies that Blockchain, after technical improvement and development, will involve an important transformation of the traditional accounting system, with the consequent modification of the work of accountants and auditors. Originality/value: One of the main contributions of this study is its importance for academic literature, being one of the first to analyze the impact of Blockchain in traditional accounting.

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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.