Primjena blockchain tehnologije u računovodstvenim informacijskim sustavima

master's thesis

• Title (english): Application of blockchain technology in accounting information systems
• Author: Katarina Mitrović
• Mentor: Katarina Žager (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Blockchain tehnologija najnoviji je oblik tehnologije sa značajnim imperativom na sigurnost. Iako je nastala još 2008. godine, tek je u posljednjih nekoliko godina došlo do zapaženog interesa od strane brojnih poduzeća i organizacija. Zbog specifičnosti svojih karakteristika, blockchain tehnologija pruža brojne mogućnosti. Najviše istraživanja primjene blockchain tehnologije usmjereno je u pravcu financija i računovodstva. Razlog tome je što se upravo u tom području generiraju brojne izrazito osjetljive informacije koje su često na meti krivotvorenja i krađa. Računovodstvo, kao generator velike količine ključnih informacija za brojne interesno – utjecajne skupine, zahtjeva korištenje pouzdane tehnologije, metoda i tehnika za obradu i pohranu predmetnih informacija. Stoga, blockchain pronalazi razne mogućnosti primjene u kontekstu računovodstva.

Abstract (english)

Blockchain technology is the newest form of technology with important imperative on safeness. Although it was created in 2008, in last few years it became an object of significant interest of many companies and organizations. Due to the specificity of its features, blockchain technology provides numerous opportunities. Most of research about application of blockchain technology is focused on finance and accounting. The reason is that it is precisely in this area that many high sensitive information are generated that are often targeted by forgery and theft. Accounting, as the generator of large amount of key information for stakeholders, requires the use of reliable technology, methods and techniques for processing and storage of the generated information. Therefore, blockchain finds various applications in the context of accounting.

• Keywords: računovodstvo; računovodstveni informacijski sustav; blockchain; blockchain u računovodstvu
• Keywords (english): accounting; accounting information system; blockchain; blockchain in accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:257526
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Repository: REPEFZG
• Created on: 2019-09-24 12:15:16