Blockhain y los registros contables consensuados compartidos (CR3)

  1. Enrique Bonsón
  2. Michaela Bednárová
Revista:
AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

ISSN: 1577-2403

Año de publicación: 2018

Número: 123

Páginas: 4-5

Tipo: Artículo

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Otras publicaciones en: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas

Referencias bibliográficas

  • Alarcon, J. L., y Ng, C. (2018). Blockchain and the future of accounting. Pennsylvania CPA Journal 88(4): 26-29.
  • Buterin, V. (2014). A next-generation smart contract and decentralized application platform, Ethereum white paper.
  • Coyne, J.G., y McMickle, P. L. (2017). Can blockchains serve an accounting purpose? Journal of Emerging Technologies in Accounting 14(2): 101-111.
  • Dai, J., y Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems31(3): 5-21.
  • Evangeline, D., y Wilner, A. (2017). The security and financial implications of blockchain technologies: Regulating emerging technologies in Canada. International Journal 72(4): 538-562.
  • Jayachandran, P. (2017). The difference between public and private blockchain. https://www.ibm.com/blogs/blockchain/2017/05/the-difference-between-public-and-private-blockchain/
  • Kokina, J.; Mancha, R., y Pachamanova, D. (2017). Blockchain: Emergent industry adoption and implications for accounting.Journal of Emerging Technologies in Accounting 14(2): 91-100.
  • Mattila, J. (2016). The blockchain phenomena: The disruptive potential of distributed consensus architectures. Berkeley Roundtable for the International Economy. Retrieved from http://www.brie.berkeley.edu/wp-content/uploads/2015/02/Juri-Mattila-.pdf
  • Nakamoto, S. (2008). Bitcoin: A peer-to-peer electronic cash system. Disponible en: https://bitcoin.org/bitcoin.pdf
  • O’Leary, D. E. (2017). Configuring blockchain architectures for transaction information in blockchain consortiums: The case of accounting and supply chain systems. Intelligent Systems in Accounting, Finance and Management 24: 138-147.
  • Rozario, A., y Vasarhelyi, M. A. (2018). Auditing with smart contracts.The International Journal of Digital Accounting Research 18: 1-27.
  • Wang, Y., y Kogan, A. (2018). Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems, (in press).
Fuente de los datos: Dialnet