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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 蔡彥卿(Yann-Ching Tsai) | |
| dc.contributor.author | YUN-CHING TSAI | en |
| dc.contributor.author | 蔡昀靜 | zh_TW |
| dc.date.accessioned | 2021-06-17T04:31:37Z | - |
| dc.date.available | 2019-08-19 | |
| dc.date.copyright | 2018-08-19 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-08-11 | |
| dc.identifier.citation | 1. Antonopoulos, A. M. (2014). Mastering Bitcoin: unlocking digital cryptocurrencies, ' O'Reilly Media, Inc.'.
2. Boyle, T. (2001). “The Shared Transaction Repository (STR) ” Available at https://linas.org/mirrors/www.gldialtone.com/2001.07.14/index.htm 3. Brandon, D. (2016). 'The BLOCKCHAIN: The Future of Business Information Systems?' International Journal of the Academic Business World 10(2). 4. Coyne, J. G. and P. McMickle (2017). 'Can Blockchains Serve an Accounting Purpose?' Journal of emerging technologies in accounting. 5. Delmolino, K., Arnett, M., Kosba, A., Miller, A., & Shi, E. (2016). Step by step towards creating a safe smart contract: Lessons and insights from a cryptocurrency lab. In International Conference on Financial Cryptography and Data Security (pp. 79-94). Springer, Berlin, Heidelberg. 6. Dai, J. and M. A. Vasarhelyi (2017). 'Towards Blockchain-based Accounting and Assurance.' Journal of Information Systems. 7. Grigg, I. (2000). “Financial Cryptography in 7 Layers.” Available at http://iang.org/papers/fc7.html 8. Grigg, I. (2004). “The ricardian contract.” Available at http://iang.org/papers/ricardian_contract.html 9. Grigg, I. (2005). “Triple Entry Accounting.” Systemics Inc. Available at http://iang.org/papers/triple_entry.html 10. Greenspan, G. (2016). Beware the impossible smart contract Available at https://www.multichain.com/blog/2016/04/beware-impossible-smart-contract/ 11. Ijiri, Y (1993) “The Beauty of Double-Entry Bookkeeping and Its Impact on the Nature of Accounting Information.”Economic Notes, Vol. 22, No. 2, 1993, pp. 265-285. 12. Nakamoto, S. (2008). “Bitcoin: A peer-to-peer electronic cash system.” Available at https://bitcoin.org/bitcoin.pdf 13. Odom, C. (2015). “Open-Transactions: Secure Contracts between Untrusted Parties.” Available at http://www.opentransactions.org/open-transactions.pdf 14. Rückeshäuser, N. (2017). 'Do We Really Want Blockchain-Based Accounting? Decentralized Consensus as Enabler of Management Override of Internal Controls.' 15. Szabo, N. (1994). Smart contracts. Unpublished manuscript. Available at http://www.fon.hum.uva.nl/rob/Courses/InformationInSpeech/CDROM/Literature/LOTwinterschool2006/szabo.best.vwh.net/smart.contracts.html 16. Yuji Ijiri (1998). Interview video. Available at https://www.youtube.com/watch?v=7YE8lWl3tAA 17. Wang, Y. and A. Kogan (2017). 'Designing Privacy-Preserving Blockchain Based Accounting Information Systems.' 18. 周濟群 (2017). '「區塊鏈」的會思異想.' 會計研究月刊(379): 105-109. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/70579 | - |
| dc.description.abstract | 近幾年全球掀起一股「區塊鏈」(blockchain)熱潮，區塊鏈技術被譽為是自網際網路誕生以來，又一個具顛覆性的創新技術，各界似乎都引頸期盼著它將帶來的變革。區塊鏈技術被稱為是一種分布式「帳本」技術，許多人都聲稱它將帶給會計領域重大的變革。目前探討區塊鏈技術與會計領域應用的研究為數並不多，本研究針對「triple entry accounting」與「blockchain-based accounting system」兩個出鏡頻率頗高的會計議題做進一步的釐清與彙整，並希望從中梳理出區塊鏈技術對會計實務的影響與意義。 | zh_TW |
| dc.description.abstract | 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”. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T04:31:37Z (GMT). No. of bitstreams: 1 ntu-107-R04722019-1.pdf: 1933093 bytes, checksum: aeb21da48fd416df3fa9b1c6e7a25a29 (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 口試委員會審定書 I
致謝 II 中文摘要 III 英文摘要 IV 目錄 V 圖目錄 VI 第一章、緒論 1 1.1 研究背景 1 1.2 研究目的 6 第二章、區塊鏈技術介紹 7 2.1 區塊鏈資料結構 8 2.2 分布式帳本系統 10 2.3 智能合約程式 12 第三章、會計應用議題(一)：三連會計制 17 3.1 三連會計制的起源 17 3.2 三連會計制的意思 23 3.3 三連會計制的誤解 28 3.4 三連會計制的價值 32 第四章、會計應用議題(二)：區塊鏈會計系統 36 4.1 區塊鏈會計系統的構想 36 4.2 區塊鏈會計系統的疑慮 40 第五章、結論 43 參考文獻 45 | |
| dc.language.iso | zh-TW | |
| dc.subject | 會計資訊系統 | zh_TW |
| dc.subject | 分布式帳本技術 | zh_TW |
| dc.subject | 區塊鏈 | zh_TW |
| dc.subject | blockchain | en |
| dc.subject | distributed ledger technology | en |
| dc.subject | accounting information system | en |
| dc.title | 區塊鏈技術與會計議題探討 | zh_TW |
| dc.title | A Study on Blockchain Technology and Implication for Accounting | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉心才(Hsin-Tsai Liu) | |
| dc.contributor.oralexamcommittee | 簡雪芳(Hsueh-Fang Chien) | |
| dc.subject.keyword | 區塊鏈,分布式帳本技術,會計資訊系統, | zh_TW |
| dc.subject.keyword | blockchain,distributed ledger technology,accounting information system, | en |
| dc.relation.page | 47 | |
| dc.identifier.doi | 10.6342/NTU201800436 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2018-08-13 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| Appears in Collections: | 會計學系 | |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| ntu-107-1.pdf Restricted Access | 1.89 MB | Adobe PDF |
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