Yeni Bir Paradigma Olarak Gerçek Zamanlı Blok Zinciri Muhasebe Sistemi

Bu çalışmanın amacı, merkezi olmayan blok zinciri uygulamalarının muhasebe bilgi sistemleri üzerindeki etkisini inceleyerek avantajlarını değerlendirmektir. Dağıtık Defter Teknolojisi (DLT) olarak blok zinciri, muhasebe bilgi sistemlerinin hassas ve gizli verilerini kaydetmek ve yedeklemek için yeni olanaklar sunar. Blok zinciri, işlemlerin gerçek zamanlı olarak izlenmesine ve kontrol edilmesine izin veren bir yapıda tasarlanmıştır. Böylelikle blok zinciri teknolojisinin sunduğu altyapı itibariyle gerçek zamanlı muhasebe sisteminin nasıl işletileceği ve vergilendirme alanında nasıl uygulanacağı soruları eş zamanlı olarak ortaya çıkmıştır. Çalışmanın amaçlarına ulaşmak için, blok zinciri teknolojisinin temellerini ve en önemli muhasebe uygulamalarını (muhasebe kayıtları, vergilendirme gibi) keşfetmek için tanımlayıcı bir yaklaşım benimsenmiştir. Bu amaçla, blok zinciri muhasebe sistemine ilişkin ilgili literatür ve büyük dörtlü şirketlerin blok zinciri raporları incelenmiştir. Sonuç olarak, gerçek zamanlı blok zinciri muhasebe sisteminin potensiyel avantajları; şeffaflık ve güven; aracısızlaşma; akıllı sözleşmeler ve sürekli denetim olmak üzere dört odak noktasına göre kategorize edilmiştir.

Anahtar Kelimeler:

Blok Zinciri, Muhasebe Bilgi Sistemi, Akıllı Sözleşmeler, Şeffaflık

Real-Time Blockchain Accounting System As A New Paradigm

The aim of this study is to evaluate the advantages by examining the effect decentralized blockchain applications on accounting information systems. The blockchain as an Distributed Ledger Technology (DLT) offers new possibilities to recording and backing up sensitive and confidential data of accounting information systems. The blockchain is designed in a structure that allows transactions to be monitored and controlled in real-time. By this way, the question of how to operate the real-time accounting system, as a new paradigm with blockchain technology, and how to apply in the field of taxation have emerged simultaneously. To achieve the aim of the study, a descriptive approach was adopted to explore the basics of blockchain technology and the most important accounting practices (such as accounting entries, taxation). For that purpose, the relevant literature on blockchain accounting system were reviewed and the blockchain reports of the big four companies were examined. As a result, the potential advantages of real-time blockchain accounting system were categorized according to four focus points: transparency and trust; disintermediation;smart contracts; continuous audit.

Keywords:

Blockchain, Accounting Information System, Smart Contracts, Transparency,

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