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블록체인 기술 다식부기 시스템 도입에 따른 회계전문인 육성 방안

원문정보

Training of Accounting Professionals Following the Introduction of Block Chain Technology

양해진, 배기수

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초록

영어

Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

목차

Abstract
1. 서론
2. 블록체인 기술
3. 블록체인기술의 분야별적용 방안
3.1 블록체인 기술의 적용확장성
3.2 시기별 적용분야
3.3 블록체인과 정치
3.4 블록체인과 부동산
3.5 블록체인과 공공조직
4. 블록체인 기술 출현에 따른 전문인력 육성 방안
References

저자정보

  • 양해진 Haejin Yang. Chungbuk National University Graduate
  • 배기수 Kheesu Bae. Professor, Chungbuk National University

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자료제공 : 네이버학술정보

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