The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

PURPOSE : This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research. DESIGN/METHODOLOGY/APPROACH : The authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core. FINDINGS : One of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory. PRACTICAL IMPLICATIONS : The results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice. ORIGINALITY/VALUE : The authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.https://www.emerald.com/insight/publication/issn/0951-3574hj2021Accountin

Endüstri 4.0’ın muhasebeye etkisi

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.2011 yılında Almanya'nın açıklamış olduğu Endüstri 4.0 ile yeni bir döneme geçilmiştir. Endüstri 4.0 nesnelerin interneti (IoT), big data, bulut bilişim, siber fiziksel sistemler, arttırılmış gerçeklik, otonom robotlar, akıllı/karanlık fabrikalar ve block chain gibi bir çok alt başlığı içinde barındırmaktadır. Endüstri 4.0 ile üretim zincirindeki tüm halkaların birbiriyle entegre olan, sürekli etkileşim ve iletişim içinde bulunan, sensörler aracılığıyla ortamı algılayabilen, veri toplayan ve analiz ederek ihtiyaçları belirleyen robotlarla üretimin gerçekleştirilmesi sonucunda daha kaliteli, hızlı, esnek ve daha düşük maliyetli üretimin gerçekleştirilmesi tasarlanmaktadır. Ürün geliştirme aşamasında; tasarımdan gerekli malzeme kullanımına, pazarlamadan sevkiyata birçok süreçte daha şeffaf ve birbirine bağlı bir sistem kurulacaktır. Endüstri 4.0'ın piyasaların ve sektörlerin bir çok alanını etkilemesi beklenmektedir. Bu alanlardan biri olan muhasebe mesleğini de etkileyeceği/değiştireceği ortadadır. ERP sistemleriyle donatılmış piyasalardan müşteri talepleriyle ilgili verilerin toplanması ve bu verilerin analizi ile üretime karar verilmesi süreçlerinde, stok döngüsünü sensörler ve yapay zekalar aracılığıyla etkin ve verimli şekilde yönetilmesi sürecinde, üretim esnasında insandan kaynaklı hata payını robotlar aracılığıyla minimuma indirmesi, sanal gerçeklik, sanal fabrika veya 3D yazıcılar aracılığıyla üretilecek ürünün maliyetler çıkmadan önce kontrol edilmesinde, üretim sonucu elde edilen çıktının takibinde ve müşteri tarafından alınan geri bildirimlerin analizinde, tüm bu işlemlerin muhasebe kayıtları, faturalandırılması gibi görevlerin akıllı sistemler aracılığıyla yapılması, sistemden anlık veriler elde edilmesi sayesinde gerçek zamanlı raporlamaya imkan vermesi, denetim kalitesini ve sürekliliği arttırması gibi muhasebe alanında bir çok yenilik, kolaylık ve verimlilik getirmesi beklenmektedir. Bu sebeple bu çalışmada kavramsal açıdan Endüstri 4.0 ve getirdiği yenilikler incelenmiş, günümüz muhasebecilik mesleğine olası etkilerinin neler olabileceği ortaya konulmuştur.A new era was started with the "Industry 4.0" announced by Germany in 2011. Industry 4.0 contain many sub-headings such as IoT, big data, cloud computing, cyber physical systems, augmented reality, autonomous robots, smart/dark factories and block chains. Industry 4.0 integrates all the factors in the production chain, incessant interaction and communication between machine, sensing sensor, determine needs by collecting and analyzing data by robots. Thus, the production process is planned to be realized in a more qualified, fast, flexible and lower cost production. In this way, a more transparent and interconnected system will be established in many processes during product development. Industry 4.0 is expected to affect many areas of markets and sectors. It is obvious that it will affect / change the accounting profession which is one of these areas. In the processes of collecting data related to customer demands from markets equipped with ERP systems and analyzing these data and deciding on production, efficient and efficient management of the stock cycle through sensors and artificial intelligence; minimizing the amount of error caused by the human during production; pre-control of products to be produced through virtual reality, virtual factory and 3D printers; the analysis of the output obtained from the production and the feedback received from the customers; doing task such as accounting and invoicing of all these transactions through smart systems; allowing real-time reporting by taking instant data from the system; increase the quality and continuity of the audit. it is expected to bring many innovations, convenience and efficiency in accounting. For this reason, in this study, it is aimed to examine the concept of Industry 4.0 and its innovations and present the possible effects on the accounting profession

A Knowledge Development Perspective on Literature Reviews: Validation of a new Typology in the IS Field

Literature reviews (LRs) play an important role in developing domain knowledge in all fields. Yet, we observe insufficient insights into the activities with which LRs actually develop knowledge. To address this important gap, we 1) derive knowledge-building activities from the extant literature on LRs, 2) suggest a knowledge-based LR typology that complements existing typologies, and 3) apply the typology in an empirical study that explores how LRs with different goals and methodologies have contributed to knowledge development. In analyzing 240 LRs published in 40 renowned information systems (IS) journals between 2000 and 2014, we draw a detailed picture of knowledge development that one of the most important genres in the IS field has achieved. With this work, we help to unify extant LR conceptualizations by clarifying and illustrating how they apply different methodologies in a range of knowledge-building activities to achieve their goals with respect to theory

ESTADO DA ARTE DA REVISTA CONTABILIDADE VISTA & REVISTA: UMA ANÁLISE DA PRODUÇÃO ACADÊMICA DE 2008 A 2012

This study analyzed the state of the art production of academic Contabilidade Vista & Revista from 2008 to 2012. Methodologically, this research was based on analysis techniques bibliometric and social network, using descriptive statistics, in 120 articles published. The main results were: predominance of articles in partnership; De Luca and Peleias authors were more productive and also the most central in this study. USP was HEI with greater production of articles and hence the more central in both the degree and also the betweenness. Corporate governance, capital markets, education and research, management accounting, international accounting and cost management were the topics most seen. The findings of this research contribute to disclose, disseminate and further socialize the state of the art academic production of that journal in national scientific literature. It follows that the cited journal collection, especially during the periods 2008 to 2012, reflecting broadly the world of academic research in accounting, providing and helping to develop and promote the accounting knowledge of the field in Brazil. Este estudo analisa o estado da arte da produção acadêmica da revista Contabilidade Vista & Revista de 2008 a 2012. Metodologicamente, esta pesquisa baseia-se em técnicas de análise bibliométrica e de rede social, utilizando-se a estatística descritiva, com base em 120 artigos publicados. Os principais resultados são: predominância de artigos em parceria; De Luca e Peleias são os autores mais profícuos e os mais centrais. A USP é a IES com maior produção de artigos e, consequentemente, a mais central, tanto no degree, quanto no betweenness. Governança corporativa, mercado de capitais, ensino e pesquisa, contabilidade gerencial, contabilidade internacional e gestão de custos são os temas mais vistos. Os achados encontrados nesta pesquisa contribuem para divulgar, difundir e, posteriormente, socializar o estado da arte da produção acadêmica do referido periódico na literatura científica nacional. Conclui-se que o acervo da citada revista, sobretudo durante os períodos de 2008 a 2012, reflete de maneira ampla o universo da produção acadêmica da área contábil, proporcionando e ajudando a desenvolver e fomentar o campo do conhecimento da Contabilidade no Brasil