Utjecaj blockchain tehnologije na računovodstvo

master's thesis

• Title (english): The impact of blockchain technology on accounting
• Author: Klara Krpan
• Mentor: Ana Novak (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Ivana Barišić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-07-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Informacijske tehnologije neizostavan su pokretač promjena u poslovanju. Kroz povijest predstavljaju značajan čimbenik razvoja računovodstvenih informacijskih sustava i njegov sastavni dio. Primjena informacijskih tehnologija donosi brojne prednosti računovodstvu, kao što su automatizacija i poboljšanje pouzdanosti podataka, ali i određene izazove. Primjena novih informacijskih tehnologija zahtijeva od profesionalnih računovođa razvijanje novih vještina vezanih uz informacijske tehnologije. Prema rezultatima istraživanja, trendovi u primjeni informacijskih tehnologija u računovodstvu su računalstvo u oblaku, veliki podaci, umjetna inteligencija i blockchain tehnologija. Predmet ovoga rada je istraživanje obilježja blockchain tehnologije i mogućnosti primjene blockchain tehnologije u računovodstvu. Ciljevi ovog rada su istražiti trendove u primjeni digitalnih tehnologija u računovodstvu, istražiti mogućnosti primjene blockchain tehnologije u računovodstvu, identificirati potencijalne prednosti i izazove primjene blockchain tehnologije u računovodstvu te implikacije primjene blockchain tehnologije za profesionalne računovođe.

Abstract (english)

Information technologies are an indispensable driver of changes in business. Throughout history, they represent a significant factor in the development of accounting information systems. Application of information technologies brings many advantages to accounting, such as automation and improvement of data reliability, but also certain challenges. Application of new information technologies requires professional accountants to develop new skills related to information technologies. According to the research results, trends in the application of information technologies in accounting are cloud computing, big data, artificial intelligence, and blockchain technology. The subject of this paper is the research of the characteristics of blockchain technology and the possibility of applying blockchain technology in accounting. The goals of this paper are to investigate trends in the application of digital technologies in accounting, to explore the possibilities of applying blockchain technology in accounting, to identify potential advantages and challenges of the application blockchain technology in accounting and the implications of the application of blockchain technology for professional accountants.

• Keywords: računovodstveni informacijski sustavi; digitalne tehnologije; blockchain tehnologija; profesionalne računovođe
• Keywords (english): accounting information systems; digital technologies; blockchain technology; professional accountants
• Language: croatian
• URN:NBN: urn:nbn:hr:148:641266
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-07-16 15:39:41