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BLOCKCHAIN TECHNOLOGIES: A LIGHT ON FUTURE WORKS

Yıl 2022, Cilt: 1 Sayı: 1, 35 - 50, 28.11.2022

Mustafa Polat Hamide Özyürek Zeynep Baysal

Öz

Blockchain technology is a data recording system that supports cryptocurrencies which makes it difficult to hack, cheat in or change transactions. This technology has technical features such as distributed systems, decentralization, time-series data and asymmetric encryption. Blockchain technology is a competitive technology that changes the social, commercial and technical fields and will transform the financial and commercial infrastructure of societies in the future. This study aims to identify the advantages of blockchain technology in terms of future ways of doing business, the possible disadvantages of blockchain technology, and the gaps in the literature that need to be addressed in the future.

Anahtar Kelimeler

Blockchain Management Accounting

Kaynakça

  • Al-Jaroodi, J., & Mohamed, N. (2019). Blockchain in industries: A survey. IEEE Access, 7, 36500-36515.
  • Andersen, N. (2016). Block chain technology: A game changer in accounting. Deloitte, March.
  • Atanasovski, A., Trpeska, M., & Bozhinovska Lazarevska, Z. (2020). The Blockchain Technology and its Limitations for True Disruptiveness of Accounting and Assurance. Journal of Applied Economic Sciences.
  • Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How Blockchain can impact financial services–The overview, challenges and recommendations from expert interviewees. Technological forecasting and social change, 158, 120166.
  • Chen, G., Xu, B., Lu, M., & Chen, N. S. (2018). Exploring blockchain technology and its potential applications for education. Smart Learning Environments, 5(1), 1-10.
  • Cheng, C., & Huang, Q. (2019, December). Exploration on the Application of Blockchain Audit. In 5th International Conference on Economics, Management, Law and Education (EMLE 2019) (pp. 63-68). Atlantis Press.
  • Crosby, M., Pattanayak, P., Verma, S. ve Kalyanaraman, V. (2016). Blockchain technology: Beyond bitcoin. Applied Innovation. 2, 6-10.
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5-21.
  • Deloitte – TÜSİAD, (2018). 2018 Yılı Türkiye Blokzincir Araştırması. https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/consulting/blokzincir-potansiyelinin-kesfi.pdf. Erişim Tarihi: 23.10.2021.
  • Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189-208.
  • Drescher, D. (2017). Planning the Blockchain. In Blockchain Basics (pp. 57-62). Apress, Berkeley, CA.
  • Forbes (2018), 10 Ways Blockchain Could Change The Marketing Industry This Year., Available at: https://www.forbes.com/sites/forbesagencycouncil/2018/02/27/10-ways-blockchain-could-change-the-marketingindustry-this-year
  • Gomber, P., Kauffman, R. J., Parker, C., & Weber, B. W. (2018). On the fintech revolution: Interpreting the forces of innovation, disruption, and transformation in financial services. Journal of management information systems, 35(1), 220-265.
  • Hughes, L., Dwivedi, Y. K., Misra, S. K., Rana, N. P., Raghavan, V., & Akella, V. (2019). Blockchain research, practice and policy: Applications, benefits, limitations, emerging research themes and research agenda. International Journal of Information Management, 49, 114-129.
  • Khanh, N.Q. (2016). In 2016 3rd International conference on green technology and sustainable development (GTSD) (IEEE, 2016), pp. 51–54
  • Kokina, J., Mancha, R., and Pachamanova, D. 2017. Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting, 14(2): 91–100. DOI: https://doi.org/10.2308/jeta-51911
  • Michelman, P. (2017). Seeing beyond the blockchain hype. MIT Sloan Management Review, 58(4), 17.
  • Mougayar, W. (2016). The business blockchain: promise, practice, and application of the next Internet technology. John Wiley & Sons.
  • Pimentel, E., & Boulianne, E. (2020). Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. Accounting Perspectives, 19(4), 325-361.
  • Piscini, E. D. D. (2017). Blockchain & cyber security. Let's Discuss. Retrieved from www2.deloitte.com:https://www2.deloitte.com/content/dam/Deloitte/ie/Documents/Technology/IE_C_BlockchainandCyberPOV_0417.pdf
  • PwC (2018), “Blockchain is here. What’s your next move?”, available at: www.pwc.com/gx/en/ industries/technology/blockchain/blockchain-in-business.html (E.T. 04.08. 2021).
  • Salah, K., Rehman, M. H. U., Nizamuddin, N., & Al-Fuqaha, A. (2019). Blockchain for AI: Review and open research challenges. IEEE Access, 7, 10127-10149.
  • Wang, H., Chen, K., & Xu, D. (2016). A maturity model for blockchain adoption. Financial Innovation, 2(1), 1-5. https://doi.org/10.1186/s40854-016-0031-z
  • Wang, Y., & Kogan, A. (2018). Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems, 30, 1-18.
  • Yermack, D. (2017). Corporate governance and blockchains. Review of finance, 21(1), 7-31.

Yıl 2022, Cilt: 1 Sayı: 1, 35 - 50, 28.11.2022

Mustafa Polat Hamide Özyürek Zeynep Baysal

Öz

Kaynakça

  • Al-Jaroodi, J., & Mohamed, N. (2019). Blockchain in industries: A survey. IEEE Access, 7, 36500-36515.
  • Andersen, N. (2016). Block chain technology: A game changer in accounting. Deloitte, March.
  • Atanasovski, A., Trpeska, M., & Bozhinovska Lazarevska, Z. (2020). The Blockchain Technology and its Limitations for True Disruptiveness of Accounting and Assurance. Journal of Applied Economic Sciences.
  • Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How Blockchain can impact financial services–The overview, challenges and recommendations from expert interviewees. Technological forecasting and social change, 158, 120166.
  • Chen, G., Xu, B., Lu, M., & Chen, N. S. (2018). Exploring blockchain technology and its potential applications for education. Smart Learning Environments, 5(1), 1-10.
  • Cheng, C., & Huang, Q. (2019, December). Exploration on the Application of Blockchain Audit. In 5th International Conference on Economics, Management, Law and Education (EMLE 2019) (pp. 63-68). Atlantis Press.
  • Crosby, M., Pattanayak, P., Verma, S. ve Kalyanaraman, V. (2016). Blockchain technology: Beyond bitcoin. Applied Innovation. 2, 6-10.
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5-21.
  • Deloitte – TÜSİAD, (2018). 2018 Yılı Türkiye Blokzincir Araştırması. https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/consulting/blokzincir-potansiyelinin-kesfi.pdf. Erişim Tarihi: 23.10.2021.
  • Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189-208.
  • Drescher, D. (2017). Planning the Blockchain. In Blockchain Basics (pp. 57-62). Apress, Berkeley, CA.
  • Forbes (2018), 10 Ways Blockchain Could Change The Marketing Industry This Year., Available at: https://www.forbes.com/sites/forbesagencycouncil/2018/02/27/10-ways-blockchain-could-change-the-marketingindustry-this-year
  • Gomber, P., Kauffman, R. J., Parker, C., & Weber, B. W. (2018). On the fintech revolution: Interpreting the forces of innovation, disruption, and transformation in financial services. Journal of management information systems, 35(1), 220-265.
  • Hughes, L., Dwivedi, Y. K., Misra, S. K., Rana, N. P., Raghavan, V., & Akella, V. (2019). Blockchain research, practice and policy: Applications, benefits, limitations, emerging research themes and research agenda. International Journal of Information Management, 49, 114-129.
  • Khanh, N.Q. (2016). In 2016 3rd International conference on green technology and sustainable development (GTSD) (IEEE, 2016), pp. 51–54
  • Kokina, J., Mancha, R., and Pachamanova, D. 2017. Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting, 14(2): 91–100. DOI: https://doi.org/10.2308/jeta-51911
  • Michelman, P. (2017). Seeing beyond the blockchain hype. MIT Sloan Management Review, 58(4), 17.
  • Mougayar, W. (2016). The business blockchain: promise, practice, and application of the next Internet technology. John Wiley & Sons.
  • Pimentel, E., & Boulianne, E. (2020). Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities. Accounting Perspectives, 19(4), 325-361.
  • Piscini, E. D. D. (2017). Blockchain & cyber security. Let's Discuss. Retrieved from www2.deloitte.com:https://www2.deloitte.com/content/dam/Deloitte/ie/Documents/Technology/IE_C_BlockchainandCyberPOV_0417.pdf
  • PwC (2018), “Blockchain is here. What’s your next move?”, available at: www.pwc.com/gx/en/ industries/technology/blockchain/blockchain-in-business.html (E.T. 04.08. 2021).
  • Salah, K., Rehman, M. H. U., Nizamuddin, N., & Al-Fuqaha, A. (2019). Blockchain for AI: Review and open research challenges. IEEE Access, 7, 10127-10149.
  • Wang, H., Chen, K., & Xu, D. (2016). A maturity model for blockchain adoption. Financial Innovation, 2(1), 1-5. https://doi.org/10.1186/s40854-016-0031-z
  • Wang, Y., & Kogan, A. (2018). Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems, 30, 1-18.
  • Yermack, D. (2017). Corporate governance and blockchains. Review of finance, 21(1), 7-31.
Toplam 25 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İş Sistemleri
Bölüm Research Articles
Yazarlar

Mustafa Polat 0000-0003-2187-2820

Hamide Özyürek 0000-0002-2574-954X

Zeynep Baysal 0000-0001-5787-9106

Yayımlanma Tarihi 28 Kasım 2022
Gönderilme Tarihi 14 Temmuz 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 1 Sayı: 1

Kaynak Göster

APA Polat, M., Özyürek, H., & Baysal, Z. (2022). BLOCKCHAIN TECHNOLOGIES: A LIGHT ON FUTURE WORKS. EJOSTIMTECH International Electronic Journal of OSTIMTECH, 1(1), 35-50.
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