Blok Zinciri Teknolojisinin Muhasebe Ve Finans Alanlarına Yönelik Yansımaları Ve Beklentiler

Özdoğan, Burak; Karğın, Sibel

doi:10.25095/mufad.465928

Cited by 14 publications

(3 citation statements)

References 11 publications

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“…Özdoğan ve Karğın yaptıkları çalışmada blok zincirinin muhasebe ve finansman alanında olası etkilerini, beklentilerini incelemişlerdir ve blok zincir teknolojisinin sunduğu değer karmasını oluşturmuşlardır (Özdoğan ve Karğın, 2018). Akıllı sözleşmeler ve blok zincir uygulamalarının muhasebe ve vergi uygulamalarına yönelik çalışmalar yapılmıştır.…”

Section: Literatür öZetiunclassified

New Applications in Blockchain Economy: A Review on E-Invoice

Beştaş¹

2022

Journal of Yaşar University

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Blockchain and smart contracts have begun to find their place in many ways of doing business. While the blockchain technology is sometimes used for the purpose of not changing the data, sometimes it is aimed at reducing the investment expenditures of the use of central software. Business processes in the field of accounting are increasingly benefiting from the benefits of digitalization. However, the solutions related to accounting are in the form of solutions belonging to the central software architecture. It is a requirement that the invoices created in the accounting processes are kept for a certain period of time due to legal obligations and that these invoices are not changed and guaranteed. At this point, processes are managed thanks to smart contracts provided by Blockchain technology. In addition, decentralized storage technologies are used as a solution for data storage. In this study, a solution proposal has been presented on how to process and store e-invoice with decentralized applications and has been implemented as an application. The proposed solution method helps to carry the approval processes needed in accounting processes to triple approval level, to reveal the processes of e-invoice in a decentralized application architecture, and to manage data security through blockchain technology.

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Section: Literatür öZetiunclassified

New Applications in Blockchain Economy: A Review on E-Invoice

Beştaş¹

2022

Journal of Yaşar University

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“…The use of block-chain technology especially in accounting and auditing functions has come into prominence as a result of expansion of usage areas in financial markets and becoming an important technological solution for many business functions (Özdoğan & Kargın, 2018). Block-chain is an advanced technology converts invoicing, payment transactions, contracts and documentation with significant implications for accountants, finance specialists and regulators (Kokina, Mancha & Pachamanova, 2017).…”

Section: Emerging Digital Technologies Impacting On the Accounting Pr...mentioning

confidence: 99%

Financial Technology and Accountancy Profession: Stakeholders’ Perspective in Akwa Ibom State, Nigeria

Aniekan OTUMO,

Etim UWAH

2022

AKSUJOMAS

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The study examined the influence of financial technologies (FinTech) on the accounting profession. It surveyed the perspectives of experts on the impacts of digital technologies on the accounting profession. The impacts on skills, tasks and work environment as well as the challenges of adoption of digital technologies by accountants in Akwa ibom state were studied. The descriptive survey research design was employed for the study. 127 certified accounting experts in Akwa ibom state were sampled for the survey. The researcher developed instrument titled “Digital technologies and Accounting professionals Questionnaire” was used for data collection. The study made use of primary data. Frequencies and descriptive statistics were used for answering the research questions while simple linear regression was used to test the hypothesis at .05 level of significance. Findings of the study showed that the digital technologies impacting the accounting professions are artificial intelligence, enterprise resource planning, internet of things (IoT), blockchain technology, cloud accounting technology and big data analysis. It was also established that audit technology has a significant positive effect on the accountancy profession. Also, disruptive technologies has a significant positive effect on the accountancy profession. It was recommended that in order to keep adding value for the company, accountants need to developed new skills and acquire new knowledge regarding the use of artificial intelligence and other digital solutions in modern business environment. Audit technologies should be increasingly embraced by accountants and accounting firms.

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“…The use of blockchain technology especially in accounting and auditing functions has come into prominence as a result of expansion of usage areas in financial markets and becoming an important technologic solution for many business functions (Özdoğan & Kargın, 2018). The blockchain is an advanced technology ready to convert invoicing, payment transactions, contracts and documentation with significant implications for accountants, finance specialists and regulators (Kokina, Mancha & Pachamanova, 2017).…”

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confidence: 99%

Scholastic Analysis of the Impact of Digital Technologies on the Accountancy Profession in Nigeria

Ukpong¹

2023

EJAAFR

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The study investigated the effect of digital technologies adoption in the accounting profession. It surveyed the perspectives of experts on the impacts of digital technologies on the accounting profession. The impacts on skills, tasks and work environment as well as the challenges of adoption of digital technologies by accountants in Nigeria were studied. The descriptive survey was used for the study. 127 certified accounting experts in Akwa Ibom State were sampled for the survey. The researcher developed instrument titled “Digital technologies and Accounting Professionals Questionnaire” was used for data collection. The study made use of primary data. Accounting experts were interviewed and questionnaire administered to ascertain their opinion on the penetration, impacts and potential effects of digital technologies on the accounting profession. The instrument was validated by three experts in the Department of accounting, Akwa Ibom State University. Thereafter, the instrument was trial tested for reliability using the test retest method on 20 respondents. The data collated was tested through Pearson product moment correlation, which gave a value of .88. this was deemed good enough and the instrument was then deemed fit for the study. Frequencies and descriptive statistics were used for answering the research questions while simple linear regression was used to test the hypothesis at a 0.05 level of significance. Findings of the study showed that the digital technologies impacting the accounting professions are artificial intelligence, enterprise resource planning, internet of things (IoT), blockchain technology, cloud accounting technology and big data analysis. It was also established that digital technology adoption has a significant positive effect on the changes in the accountancy profession in Nigeria. Also, emerging digital technologies adoption will significantly predict the nature of skills in the accountancy profession in Nigeria. it was recommended that in order to keep adding value for the company, accountants need to developed new skills and acquire new knowledge regarding the use of artificial intelligence and other digital solutions in modern business environment. There is highlighted the need of all employees (including accountants) for development of critical thinking and problem solving, high level of adaptability, flexibility and interpersonal interaction; it is required to learn continuously.

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Blok Zinciri Teknolojisinin Muhasebe Ve Finans Alanlarına Yönelik Yansımaları Ve Beklentiler

Cited by 14 publications

References 11 publications

New Applications in Blockchain Economy: A Review on E-Invoice

New Applications in Blockchain Economy: A Review on E-Invoice

Financial Technology and Accountancy Profession: Stakeholders’ Perspective in Akwa Ibom State, Nigeria

Scholastic Analysis of the Impact of Digital Technologies on the Accountancy Profession in Nigeria

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