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Univerzitet u Istočnom Sarajevu, Ekonomski fakultet Brčko, BiH , Brčko , Bosnia and Herzegovina
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University of East Sarajevo, Faculty of Economics , Brčko , Bosnia and Herzegovina
University of East Sarajevo, Faculty of Economics , Brčko , Bosnia and Herzegovina
This paper aims to analyze the implications of blockchain technology in the accounting profession and the government sector. Blockchain technology, unknown until just a decade ago, emerged from the shadow of bitcoin and is now at the center of the debate about the future of the digital economy. Blockchain is a decentralized database secured by cryptographic protection, which is estimated to store about 10% of global gross domestic product (GDP) on its platform by 2027. Double-entry bookkeeping, which has been used for more than 500 years, in today's era of technological change and applied blockchain technology, could develop a new system, the triple-entry bookkeeping. Dominant market leaders in this field PwC, Deloitte, EY and KPMG have already begun research to introduce this technology into their business practices. The application of blockchain technology, in addition to the private sector, could also be used in the government sector, especially in the field of taxes. Blockchain would eliminate retroactive tax recording and provide an automated and impenetrable platform for many types of tax fraud. However, the adoption of blockchain technology, like any new technology, depends on its ability to overcome regulatory, technical and societal challenges.
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Halenur Yılmaz
(2025)
ÇİFT TARAFLI KAYITTAN ÜÇ TARAFLI KAYDA: BLOK ZİNCİRİ ÇAĞINDA MUHASEBENİN DÖNÜŞÜMÜ
Toplum Ekonomi ve Yönetim Dergisi, 6(1)
10.58702/teyd.1601018The statements, opinions and data contained in the journal are solely those of the individual authors and contributors and not of the publisher and the editor(s). We stay neutral with regard to jurisdictional claims in published maps and institutional affiliations.