지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 한국데이터전략학회 Journal of Information Technology Applications & Management Journal of Information Technology Applications & Management Vol.26 No.4
- 발행연도
- 2019.8
- 수록면
- 41 - 50 (10page)
이용수
초록· 키워드
오류제보하기
Block chain technology revolutionizes the "double entry bookkeeping" of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It"s easy to identify a transaction, and it"s easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders.
Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest.
Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don"t have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it"s a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders.
It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.
Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest.
Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don"t have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it"s a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders.
It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.
목차
Abstract
1. 서론
2. 블록체인 기술
3. 블록체인기술의 분야별적용 방안
4. 블록체인 기술 출현에 따른 전문인력 육성 방안
References
참고문헌 (15)
참고문헌 신청
Alarcon, J. L. / 2018 / Block Chain and the Future of Accounting / Pennsylvania CPA Journal 1:3~7
Carlozo, L. / 2017 / Why CPAs Need to Get a Grip on Block Chain / Journal of Accountancy 1:7~47
Dai, J. / 2017 / Toward BlockChain-based Accounting and Assurance / Journal of Information Systems 31(3):5~21
Deloitte / 2016 / Tax Data Analytics : A New Era for Tax Planning and Compliance / Deloitte Accounting Company
Economic Intelligence Unit / 2013 / Survey Conducted with 530 Senior Executives Across Industries
Carlozo, L. / 2017 / Why CPAs Need to Get a Grip on Block Chain / Journal of Accountancy 1:7~47
Dai, J. / 2017 / Toward BlockChain-based Accounting and Assurance / Journal of Information Systems 31(3):5~21
Deloitte / 2016 / Tax Data Analytics : A New Era for Tax Planning and Compliance / Deloitte Accounting Company
Economic Intelligence Unit / 2013 / Survey Conducted with 530 Senior Executives Across Industries
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
세무대리인 회계정보시스템의 특성변수가 회계정보시스템 성과에 미치는 영향
산업경제연구
2018 .10
-
A Study on the Development Process of Japan’s Accounting and Accounting Big Bang
세무회계연구
2019 .01
-
The Analysis of Factors Affecting Korean Accounting Knowledge
East Asian Journal of Business Economics
2023 .03
-
회계투명성, 경영전략 및 보수적 회계처리
회계학연구
2017 .01
-
국립대학 경영계열 재학생과 공인회계사, 정부회계를 생각해보다：Q방법론을 활용하여
재무와 회계정보저널
2020 .01
-
박영진家의 19세기 사개송도치부 장부 회계순환 구조
회계저널
2015 .01
-
회계원리에 적용한 활동중심의 교수-학습 러닝
회계저널
2015 .01
-
회계기준의 선택과 회계정보의 가치관련성
국제회계연구
2018 .12
-
보드게임을 활용한 회계원리 교육
회계저널
2016 .01
-
의사소통 역량 강화를 위한 융합적 회계 교육의 효과
세무회계연구
2021 .01
-
산업 4.0 시대의 관리회계 전망과 과제
관리회계연구
2019 .04
-
중국 회계법률제도 현황 및 개선방안 연구
경영법률
2019 .01
-
텍스트 네트워크 분석을 활용한 교양회계 및 회계교육 연구동향
교양학연구
2022 .04
-
빅 데이터에 의한 관광회계분야 관심 트랜드 분석
호텔리조트연구
2020 .01
-
농가 회계기록 활성화를 위한 농업회계 가이드라인 개발
농업경영.정책연구
2015 .01
-
Requirements Analysis to improve the Usefulness of Accounting Information for Not-for-Profit Organizations
회계저널
2017 .01
-
기업의 재무제표 작성역량 강화방안에 관한 연구
아태비즈니스연구
2020 .01
-
빅데이터시대의 회계교육과정 개선방안 연구
융합정보논문지
2018 .01
-
관리회계시스템 정보 특성이 관리회계실행에 미치는 영향
한일경상논집
2023 .05
-
경영대학 회계학 교육과정의 개선방안
경영교육연구
2022 .04
이 논문의 저자 정보
이 논문과 함께 이용한 논문
블록체인 기술 기반 회계정보시스템 수용의도에 영향을 미치는 요인에 관한 연구
이다정
,
권광현
국제회계연구
2020
.06
디지털 미디어 생태계의 뉴스 소비에 관한 문헌연구: 선택적 노출과 부수적 노출의 문제
김정연
미래정치연구
2023
.06
사회적 기업가정신의 체계적 문헌연구: 경영학 분야를 중심으로
유한나
,
이수진
,
정의범
한국산업정보학회논문지
2022
.10
The Effect of Blockchain Related Disclosure on Accounting Transparency
Chui
,
Ah Ram
,
Ahn
외 3명
국제회계연구
2021
.04
의료 블록체인 비즈니스 활용 장벽 연구
서웅기
,
박준성
,
김태윤
외 7명
대한산업공학회지
2019
.12
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2020-005-000083762