scholarly journals RESEARCH ON THE AUTHENTICITY OF ACCOUNTING INFORMATION BASED ON BLOCKCHAIN AND ERP SYSTEM

2021 ◽  
Author(s):  
YA-MING ZHAO ◽  
YU-FANG DING ◽  
FENG-XIN ZHU
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
The State ◽  
Financial Fraud ◽  
New Era ◽  
Erp System ◽  
Blockchain Technology ◽  
Corporate Credibility

The authenticity of accounting information is related to the issue of corporate credibility, and is increasingly valued by the state. With the development of IT, technologies of the new era have emerged, and these technologies have been gradually applied to the field of accounting and have achieved good responses. Because of the current financial fraud and other problems of enterprises, the article proposes that blockchain technology and ERP system can be used to improve the authenticity of accounting information in preventing tampering and internal control, and gives suggestions on both the enterprise and national levels.

Internal Control Research of Accounting Information System Based on the ERP Environment

2014 ◽  
Vol 556-562 ◽  
pp. 5790-5793
Author(s):  
Guo Hui Yao ◽  
Ling Yang
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Operating Environment ◽  
Accounting Information System ◽  
Erp System ◽  
Modern Enterprise ◽  
Important Research Topic ◽  
Internal Control System ◽  
Control Research

The internal control system is an essential part and an important research topic in the modern enterprise. In last ten years, along with the extensive application of the ERP system in domestic enterprises, the accounting information system has already been embedded to ERP system. Accompanying with the change of work process, the open of system, the dispersion of information and the share of data, the ERP system has changed enterprises’ operating environment, the contents and methods of risk control. The objects, points, methods and process of the internal control of the accounting information system need to be adjusted based on the ERP system to adapt to the internal control requirements.

scholarly journals Budgetary discipline & factors that influence it: Study case in Ministries of Indonesia

2018 ◽  
Vol 8 (1) ◽  
pp. 49-58
Author(s):  
Ramdany Ramdany ◽  
Winwin Yadiati
Keyword(s):  
Internal Control ◽  
Good Governance ◽  
Accounting Information ◽  
The State ◽  
Partial Least Square ◽  
Series Data ◽  
State Budget ◽  
Quality Of Accounting Information ◽  
The Impact

The government has three legal instruments to improve the budgetary discipline. There are internal control, good governance and accounting information. The purpose of this study is to investigate the impact of the three instruments on the budget discipline contained on research questions. First, how much impact internal control on budgetary discipline. Second, how much impact the good governance on budgetary discipline. Third, how much impact the quality of accounting information on budgetary discipline. This study was conducted at the State Ministry with a population of 34 units of analysis in 2015. The ministry was taken as a study unit because it is related to some phenomenon of violations on budgetary discipline that has occurred. Study approach using quantitative method and data analysis with partial least square. Primary data is taken with media questionnaires and secondary data taken from the respective publications of the Ministries. The results show that the impact of internal control and good governance on budget discipline is positive but weak. Then the impact of the quality of accounting information on budget discipline is negative but weak. This study was conducted when the state budget was deficit. Probable different results when study is undertaken at a time when the state budget is surplus. It is expected that the further study with the state budget on surplus and time series data to compare the results of study for making decision.

scholarly journals Application of Blockchain Technology in the Field of Accounting Supervision

2020 ◽  
Vol 2 (2) ◽  
pp. 34 ◽  
Author(s):  
Xianrui Hou
Keyword(s):  
Information Technology ◽  
Capital Market ◽  
Accounting Information ◽  
Financial Fraud ◽  
Guarantee System ◽  
Blockchain Technology ◽  
New Information ◽  
Quality Of Accounting Information ◽  
Basic Functions

<p>Accounting supervision, one of the most basic functions of accounting, plays an extremely important role in accounting subject. As a new term in the field of information technology, blockchain technology has been continuously developed and improved in recent years, and it has gradually become a social focus. This paper introduces that blockchain can supervise accounting more effectively with its characteristics of openness, transparency, de credit, tamper proof and timing. Accounting supervision is a guarantee system to improve the quality of accounting information, but in recent years, due to the weakening of the ability of accounting supervision, financial fraud occurs from time to time. Because accounting supervision is not enough, accounting information is distorted and capital market is confused. Therefore, this paper analyzes the application of new information technology combined with accounting supervision, the reasons for weakening and the solutions.</p>

scholarly journals Accounting and control procedures in risk assessment of information environment distortion

2021 ◽  
Vol 110 ◽  
pp. 01033
Author(s):  
Viktoriya V. Alekseeva ◽  
Irina V. Milgunova
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
Information Environment ◽  
Information Distortion ◽  
Economic Entity ◽  
Blockchain Technology ◽  
Internal Control System ◽  
Control Procedures ◽  
Methodological Aspects ◽  
And Control

Accounting and control is the foundation of prosperous business. It is impossible to create an effective internal control system without taking into account the organizational and methodological aspects of the accounting process. Therefore, there appears a need for an integrated assessment of accounting and control procedures as a single unified system. The application and introduction of state-of-the art digital technologies is of great importance during the development of high-technology business. In this regard, there is a need to find a system or technology that could make it possible to generalize accounting and control procedures to reduce the risk of the information environment distortion. One of such technologies that implements the formation of a continuous sequential chain of blocks is the blockchain technology. The present article specifies the structure and content of accounting and control procedures blocks using the blockchain technology. The selected blocks include accounting and control procedures based on the sequence of the accounting process. As a rule, control procedures applied by an economic entity do not cover all the risks of accounting information distortion. For that reason, one needs to assess them in order to determine the risks and minimize them. To assess the risks of the information environment distortion, a methodology based on the evaluation of their coverage completeness by accounting and control procedures has been developed. Through a well-rounded assessment of the information environment distortion risk, the proposed methodology will allow one to form accounting information systematically as well as in a quality manner and manage control procedures in order to make effective management decisions.

Politični položaj na Slovenskem leta 1919

2020 ◽  
Vol 20 (2020) (2) ◽  
pp. 359-394
Author(s):  
Jurij Perovšek
Keyword(s):  
State Government ◽  
The State ◽  
The Political ◽  
Liberal Party ◽  
New Era ◽  
Party Organisation ◽  
Western Border ◽  
Historical Phenomenon ◽  
First Time ◽  
Similar Development

For Slovenes in the Kingdom of the Serbs, Croats and Slovenes the year 1919 represented the final step to a new political beginning. With the end of the united all-Slovene liberal party organisation and the formation of separate liberal parties, the political party life faced a new era. Similar development was showing also in the Marxist camp. The Catholic camp was united. For the first time, Slovenes from all political camps took part in the state government politics and parliament work. They faced the diminishing of the independence, which was gained in the State of Slovenes, Croats and Serbs, and the mutual fight for its preservation or abolition. This was the beginning of national-political separations in the later Yugoslav state. The year 1919 was characterized also by the establishment of the Slovene university and early occurrences of social discontent. A declaration about the new historical phenomenon – Bolshevism, had to be made. While the region of Prekmurje was integrated to the new state, the questions of the Western border and the situation with Carinthia were not resolved. For the Slovene history, the year 1919 presents a multi-transitional year.

Blockchain technologies and their application in governmentadministration

2019 ◽  
pp. 182-190
Author(s):  
Myroslav Kosіak ◽  
Inna Kosіak
Keyword(s):  
The State ◽  
Public Authorities ◽  
Property Insurance ◽  
Data Registration ◽  
State Management ◽  
Digital World ◽  
Blockchain Technology ◽  
The Government ◽  
Historical Comparative ◽  
Methods Analytical

The purpose of the article. The article considers the Blockchain technology asan innovative tool. In particular, the essence and background of the developmentof blocks, the principles and specifics of the functioning of the system, as well asthe scheme of its work, are determined. The article presents the prospects forusingdistributed registry technologies (blockchain) in various socioeconomic spheresrelated to state administration. Provided examples and forecasts of the use ofblockchain technologies in the provision of state and municipal services forindividuals and legal entities in the following areas: formation of a unified registercontaining the history of the placement of the state, municipal order, as well asprocurement of corporations with state participation and / or control; registers ofdocuments (diplomas, certificates, lost and disavowed passports, policies for movableand immovable property insurance, health, etc.); database of court decisions andexecutive proceedings; public participation portals for citizens of Ukraine district- city – country. The fact that the blockchain technology is, first of all, theprinciples, and not the only possible way of implementing them, allows us to counton maximum openness and multivariate application in a dynamically changingchanging«digital world». Methodology. The research methodology is to use a combinationof methods: analytical, historical, comparative. The scientific novelty. The priorityof state blockchain systems introduction in stationary and distant voting, distributeddocument circulation, medical data registration, land resources registration,electronic auctions (auctions) in Ukraine was grounded. Conclusions. Already today,blockchain systems can change the role and participation of citizens in the conductof the state-management process, by raising the responsibility level, from thetransparent will expression in the elections to regulating the government serviceactivity in the society’s digitization conditions. The main advantages blockchainsystems using by public authorities that will increase the level of citizens trust todigital technologies using in general, namely: reliability and reliability of datastorage, transparency of transactions and virtually absolute protection of informationfrom distortion and unauthorized removal (relocation), are determined. In furtherscientific research it is proposed to consider the promising areas of the blockchaindigital technology usage: service activities of public authorities, legal proceedings,property rights management, implementation of migration control, verification ofgoods and services, registration of data on passing qualifying tests, patenting,intellectual property, digital identification, logistics , taxation, accounting ofbudget funds movement.

Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

2021 ◽  
Vol 12 (1) ◽  
pp. 73-94
Author(s):  
Pham Quang Huy ◽  
Vu Kien Phuc
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
New Technology ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technology Application ◽  
Public Sector Organization ◽  
Blockchain Technology ◽  
The Impact

Abstract This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

Towards Interconnected Blockchains

2021 ◽  
Vol 54 (7) ◽  
pp. 1-39
Author(s):  
Ankur Lohachab ◽  
Saurabh Garg ◽  
Byeong Kang ◽  
Muhammad Bilal Amin ◽  
Junmin Lee ◽  
...  
Keyword(s):  
State Of The Art ◽  
The State ◽  
Future Research ◽  
Missing Link ◽  
Layered Architecture ◽  
Blockchain Technology ◽  
Wide Scale ◽  
Effective Development ◽  
Insight Into ◽  
Game Changer

Unprecedented attention towards blockchain technology is serving as a game-changer in fostering the development of blockchain-enabled distinctive frameworks. However, fragmentation unleashed by its underlying concepts hinders different stakeholders from effectively utilizing blockchain-supported services, resulting in the obstruction of its wide-scale adoption. To explore synergies among the isolated frameworks requires comprehensively studying inter-blockchain communication approaches. These approaches broadly come under the umbrella of Blockchain Interoperability (BI) notion, as it can facilitate a novel paradigm of an integrated blockchain ecosystem that connects state-of-the-art disparate blockchains. Currently, there is a lack of studies that comprehensively review BI, which works as a stumbling block in its development. Therefore, this article aims to articulate potential of BI by reviewing it from diverse perspectives. Beginning with a glance of blockchain architecture fundamentals, this article discusses its associated platforms, taxonomy, and consensus mechanisms. Subsequently, it argues about BI’s requirement by exemplifying its potential opportunities and application areas. Concerning BI, an architecture seems to be a missing link. Hence, this article introduces a layered architecture for the effective development of protocols and methods for interoperable blockchains. Furthermore, this article proposes an in-depth BI research taxonomy and provides an insight into the state-of-the-art projects. Finally, it determines possible open challenges and future research in the domain.

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