IMPLICATIONS OF THE APPLICATION OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND PUBLIC FINANCE
Abstract
References
Ainsworth, R. T., Alwohaibi, M., Cheetham, M. (2017). VATCoin: The GCC's Cryptotaxcurrency. Boston Univ. School of Law, Law and Economics Research Paper 17-04. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2916321
Ainsworth, R. T., Shact, A. (2016). Blockchain Technology Might Solve VAT Fraud. Tax Notes International 13(83). 1165-1174. https://www.law.upenn.edu/live/files/5954-83-tni-1165-september-26-2016pdf
Cai, C. W. (2019). Triple-entry accounting with blockchain: How far have we come? Accounting and Finance 61. 1-23. https://onlinelibrary.wiley.com/doi/epdf/10.1111/acfi.12556
Deloitte. (2016). Blockchain: a game changer for audit processes? https://www2.deloitte.com/mt/en/pages/audit/articles/mt-blockchain-a-game-changer-for-audit
Deloitte. (2017). Blockchain & Cyber Security: Let’s Discuss. https://www2deloitte.com/content/dam/Deloitte/ie/Documents/Technology/IE_C_BlockchainandCyberPOV0417.pdf
EY. (2018a). Regulatory complexity is the greatest barrier to widespread blockchain adoption, while regulatory changes are the primary driver of broader integration, according to EY poll. http://www.ey.com/gl/en/newsroom/news-releases/news-regulatory-complexity-is-the-greatest-barrier-to-widespread-blockchain-adoption-while-regulatory-changes-are-the-primary-driver-of-broader-integration-according-to-ey-poll
EY. (2018b). EY announces blockchain audit technology. http://www.ey.com/gl/en/newsroom/news-releases/news-ey-announces-blockchain-audit-technology
Frankowski, E., Barański, P., Bronowska, M. (2017). Blockchain technology and its potential in taxes. Deloitte. https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/Reports/pl_Blockchain-technology-and-its-potential-in-taxes-2017-EN.PDF,g
Grigg, I., (2005). Triple entry accounting. http://iang.org/papers/triple_entry.html
Gröblacher, M., Mizdraković, V. (2019). Triple - entry bookkeeping: history and benefits of the concept. Singidunum University International Scientic, Conference ''Digitization and smart financial reporting''. 58-61.
Houben, C., Van Ginneke, D., Dingenouts, M. (2020). Trends in Tax, Capgemini. 1-72. www.capgemini.nl
Ijiri, Y. (1986). A framework for triple-entry bookkeeping. The Accounting Review 61(4). 745–759.
KPMG. (2017). KPMG And Microsoft Announce New “Blockchain Nodes”. https://home.kpmg.com/us/en/home/media/press-releases/2017/02/kpmg-and-microsoft-announce-new-blockchain-nodes.html
Nalini, G. V. S. (2018). Impact of blockchain technology on accountancy. The Management Accountant, 53(06). 55-59.
OECD. (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report. In series: OECD/G20 Base Erosion and Profit Shifting Project. www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report-9789264241046-en.htm
Petrović, T. M., Tanasić, Lj. Ž. (2020). Istorijski pregled nastanka i razvoja finansijskog, troškovnog i upravljačkog računovodstva. Poslovni konsultant, XII(100). Tuzla.
Pradhan, S. K. (2018). Blockchain: Concept and Practical Application. The Management Accountant, 53(06). 29-35. www.icmai.in
PwC. (2018). PwC Blockchain Validation Solution Innovate with confidence. http://www.pwc.com/us/en/about-us/new-ventures/pwc-blockchain-validation-solution.html
Radović, R., Bosiočić, N. (2014). Osnove finansijskog računovodstva. Bijeljina: Fakultet poslovne ekonomije Bijeljina.
Rao, L., Pandurangiah, S. (2018). Blockchain Tehnology will it disrupt or discipline accountants? The Management Accountant, 53(06), 42-46. www.icmai.in
Rocamora, A. R., Amellina, A. (2018). Blockchain Applications and the Sustainable Development Goals: Analysis of blockchain technology’s potential in creating a sustainable future Institute for Global Environmental Strategies (IGES). 1- 104.
Staley, E. (1906). The Guilds of Florence. London: Methuen&Co.
Vijai, C., Elayaraja, M. Suriyalakshmi, S. M, Joyce, D. (2019). The blockchain technology and modern ledgers through blockchain accounting. Adalya Journal, 8(12). 545-557. http://adalyajournal.com/
.