Računovodstvena primjena tehnologije blockchain u financijskom izvještavanju

master's thesis

• Title (english): Accounting application of blockchain technology in financial reporting
• Author: Jakov Trutina
• Mentor: Martina Dragija Kostić (mentor)
• Committee member: Martina Dragija Kostić (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-11-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Računovodstvo, kao ključna komponenta poslovnog svijeta, neprestano se razvija kako bi se prilagodilo novim tehnološkim trendovima. U središtu ovog diplomskog rada je tehnologija blockchaina i njezina primjena u financijskom izvještavanju. Blockchain, kao decentralizirana i transparentna tehnologija, nudi revolucionarne mogućnosti za računovodstvene procese, posebno u kontekstu transakcijske sigurnosti i integriteta podataka. Ovaj diplomski rad istražuje kako blockchain može transformirati tradicionalne računovodstvene metode, s posebnim naglaskom na digitalne valute i njihovu ulogu u financijskom poslovanju. Osim toga, analizira se kako se blockchain može integrirati u postojeće računovodstvene sustave kako bi se postigla veća efikasnost i transparentnost. Kroz analizu i istraživanje, rad pruža dublje razumijevanje potencijala blockchaina u računovodstvu i predlaže smjernice za njegovu buduću primjenu.

Abstract (english)

Accounting, as a pivotal component of the business world, continuously evolves to adapt to new technological trends. At the heart of this thesis is the blockchain technology and its application in financial reporting. Blockchain, as a decentralized and transparent technology, offers revolutionary possibilities for accounting processes, especially in the context of transactional security and data integrity. This paper explores how blockchain can transform traditional accounting methods, with a particular emphasis on digital currencies and their role in financial operations. Additionally, it analyzes how blockchain can be integrated into existing accounting systems to achieve greater efficiency and transparency. Through analysis and research, the paper provides a deeper understanding of blockchain's potential in accounting and suggests guidelines for its future application.

• Keywords: blockchain; računovodstvo; financijsko izvještavanje; digitalne valute; transparentnost; decentralizacija; transakcijska sigurnost
• Keywords (english): blockchain; accounting; financial reporting; digital currencies; transparency; decentralization; transactional security
• Language: croatian
• URN:NBN: urn:nbn:hr:148:270315
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-11-07 21:12:22