A Study on Blockchain Technology and Implication for Accounting

碩士 === 國立臺灣大學 === 會計學研究所 === 106 === The blockchain is a new database solution that has received considerable attention in the business community. Perhaps because of the intuitive link between the concept of the blockchain ledger and accounting ledgers, some have begun to wonder whether blockchain c...

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Bibliographic Details
Main Authors: YUN-CHING TSAI, 蔡昀靜
Other Authors: Yann-Ching Tsai
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/p7dvmy
Description
Summary:碩士 === 國立臺灣大學 === 會計學研究所 === 106 === The blockchain is a new database solution that has received considerable attention in the business community. Perhaps because of the intuitive link between the concept of the blockchain ledger and accounting ledgers, some have begun to wonder whether blockchain could bring to the accounting domain. The purpose of this paper is to further study on the two most widely discussed topics—“Triple Entry Accounting” and “Blockchain-based Accounting System”.