ПРОГНОЗИРОВАНИЕ РАЗВИТИЯ ТЕХНОЛОГИИ BLOCKCHAIN В ЭКОНОМИКЕ: ТОЧКА ЗРЕНИЯ БУХГАЛТЕРА

Автор: Л. Шкулипа, канд. экон. наук, доц., ORCID ІD 0000-0003-1842-0129, Национальная академия статистики, учета и аудита, Kиев, Украина

Аннотация: Исследованы положительные и отрицательные последствия технологии blockchain в финансовом секторе и бухгалтерском учете. Рассмотрен blockchain в цикле ажиотажа как феномена, который проходят все новые технологии перед становлением или ис- чезновением. Структурированы известные blockchain-проекты с сочетанием Big Data, проведена оценка развития blockchain и Big Data в финансах и учете.

Ключевые слова: технология blockchain, Big Data, бухгалтерский учет, прогнозирование, развитие экономики.

Received: 17/10/19

1st Revision: 26/10/19

Accepted: 20/11/19

DOI:    https://doi.org/10.17721/1728-2667.2019/207-6/5

References

Hackermoon, 2018. The Future of Blockchain Needs Economics. Available at https://hackernoon.com/wanted-market-designers-for- the-blockchain-draft-d7d4ea4dc979 [accessed 11.27.19].

Korneev, V., Cheberyako, О., 2018. Cryptocurrency: era and field of financial innovations. Bulletin of Taras Shevchenko National University of Kyiv Economics, (196), 40–46. https://doi.org/10.17721/1728-2667.2018/196-1/6.

Dubinina, M., Syrtseva, S., Buganov, O. & Tusova, N., 2018. Blockchain Technology as a Means of Accounting Transformation. Modern Economics, 12, 75-80. DOI: https://doi.org/10.31521/modecon.V12(2018)-11.

HBR, 2017. The Truth About Blockchain. Available at https://hbr.org/2017/01/the-truth-about-blockchain [accessed 11.27.19].

Deloitte, 2019. Blockchain Technology A game-changer in accounting? Available at https://www2.deloitte.com/ content/dam/Deloitte/de/Documents/Innovation/Blockchain_A%20game-changer%20in%20accounting.pdf     [accessed     11.27.19].

Karajovic, Maria and Kim, Henry M. and Laskowski, Marek, Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry (June 10, 2017). Australian Accounting Review 29(2), 319-330. Available at SSRN: https://ssrn.com/ abstract=2984126 or http://dx.doi.org/10.2139/ssrn.2984126 [accessed 11.27.19].

AICPA – is… What is AICPA?. Available at https://economy_en_ru.academic.ru/2752/AICPA [accessed 11.27.19].

Cryptocurrencies: Time to consider plan B: PwC, 2019. Available at https://www.pwc.com/us/en/cfodirect/publications/point-of- view/cryptocurrency-bitcoin-accounting.html [accessed 11.27.19].

Blockchain, accounting and audit: What accountants need to know | Accounting Today. Available at https://www.accountingtoday.com/opinion/blockchain-accounting-and-audit-what-accountants-need-to-know     [accessed     11.27.19].

Shkulipa L., 2015. The practice of the accounting method of currency rate differences under IFRS. Young Scientist, 11, 156–161. DOI: DOI: 10.6084/m9.figshare.11860593. v1.

TSPA. Available at http://www.tscpa.org/docs/default-source/communications/2018-today’s-cpa/mayjune/acct-auditing-blockchain- may-june2018-today’scpa.pdf?sfvrsn=4c7bffb1_2 [accessed 11.27.19].

Top Trends in the Gartner Hype Cycle for Emerging Technologies – Smarter With Gartner, 2017. Available at https://www.gartner.com/smarterwithgartner/top-trends-in-the-gartner-hype-cycle-for-emerging-technologies-2017.

Flatworld, 2019. Big data and blockchain analytics – Is that a perfect match?. Available at https://www.flatworldsolutions.com/data- science/articles/big-data-blockchain-analytics-perfect-match.php   [accessed   11.27.19].

DataFloq, 2019. Introduction to Blockchain & What It Means to Big Data. Available at https://datafloq.com/read/introduction- blockchain-what-it-means-big-data/3662 (04 November 2019). [accessed 11.27.19].

Sharma, A., 2019. How Blockchain and Big Data Complement Each Other. Available at https://hackernoon.com/how-blockchain-and- big-data-complement-each-other-92a1b9f8b38d [accessed 01.14.2019].

Mallon, S., 2019. Big Data Blockchain Projects You Should Know About. Available at https://www.smartdatacollective.com/6-big- data-blockchain-projects-you-should-know-about/. [accessed 11.27.19].

Rijmenan, D.M., 2019. How Blockchain Will Improve Your Big Data. Available at https://medium.com/dataseries/why-blockchain-will- improve-your-big-data-4ddbd37676a0 (accesse 11.04.2019).

Report “The Ernst & Young Report”, 2019. Available at https://www.webforms.ey.com/Publication/vwLUAssets/EY-blockhain-in- insurance/$FILE/EY-blockhain-in-insurance.pdf [accessed 11.27.19].

A Report from the AICPA/CPA.com Blockchain Symposium – CPA Technology Blog. Available at https://cpatechblog.com/ 2018/05/03/a-report-from-the-aicpa-cpa-com-blockchain-symposium/    [accessed    11.28.19].

How Blockchain is Disrupting the Accounting Industry | Inc.com. Available at https://www.inc.com/james-paine/how-blockchain-is- disrupting-accounting-industry.html [accessed 11.27.19].

Загрузить

  • pdf 207-37-44
    Размер файла: 390 kB Кол-во скачиваний: 24