طراحی سیستم های پردازش تراکنش ها مبتنی بر حفظ محرمانگی بلاک چین
ترجمه نشده

طراحی سیستم های پردازش تراکنش ها مبتنی بر حفظ محرمانگی بلاک چین

عنوان فارسی مقاله: طراحی سیستم های پردازش تراکنش ها مبتنی بر حفظ محرمانگی بلاک چین
عنوان انگلیسی مقاله: Designing confidentiality-preserving Blockchain-based transaction processing systems
مجله/کنفرانس: مجله بین المللی سیستم های اطلاعات حسابداری - International Journal of Accounting Information Systems
رشته های تحصیلی مرتبط: مهندسی کامپیوتر، حسابداری
گرایش های تحصیلی مرتبط: امنیت اطلاعات، حسابداری مالی، حسابداری دولتی
کلمات کلیدی فارسی: بلاک چین، سیستم های پردازش تراکنش ها، نظارت مستمر، محرمانه بودن اطلاعات
کلمات کلیدی انگلیسی: Blockchain، Transaction processing systems، Continuous monitoring، Information confidentiality
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.accinf.2018.06.001
دانشگاه: Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, One Washington Park, Newark, NJ 07102-3122, United States of America
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 1/375 در سال 2017
شاخص H_index: 42 در سال 2019
شاخص SJR: 0/399 در سال 2017
شناسه ISSN: 1467-0895
شاخص Quartile (چارک): Q2 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 18
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E11094
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Motivation and background


3- Blockchain for accounting: a confidentiality-preserving design


4- Prototyping and evaluation


5- Conclusion, discussion and future research


References

نمونه متن انگلیسی مقاله

Abstract


Blockchain is one of the most disruptive and promising emerging technologies, and it appears to have the potential for significantly affecting the accounting and auditing fields. Using blockchain technology, zero-knowledge proof, and homomorphic encryption, this paper presents a design for a blockchain-based transaction processing system (TPS) and develops a prototype to demonstrate the functionality of the blockchain-based TPS in real-time accounting, continuous monitoring and fraud prevention. The computational performance of a blockchain-based TPS versus relational databases is evaluated and discussed. In anticipation of the wider applicability of blockchain technology to support enterprise information systems and continuous monitoring systems, this paper presents an innovative design that utilizes the advantages of blockchain technology while overcoming some of the key barriers to its adoption.


Introduction


The topics of continuous financial disclosure and publicly shared databases have been discussed ever since the 1970s (Pastena, 1979). Today's business ecosystems demand information sharing and data communication to improve trading efficiency and effectiveness. However, there is a trade-off between transparency and confidentiality: the more information is shared, the more transparent the business will be, and the more potential for business secrets1 and confidentiality to be compromised. The trade-off between information transparency and data confidentiality is one of the tension points of today's business: cooperation versus competition (Bengtsson and Kock, 2000). Blockchain is one of the most disruptive and promising emerging technologies, and it appears to have the potential for significantly affecting the accounting and auditing fields. Essentially, blockchain is a freely open and publicly shared database that keeps track of transactions and protects data from tampering (Iansiti and Lakhani, 2017; Yermack, 2017; Dai and Vasarhelyi, 2017). Once a transaction is committed, it is practically irreversible and immutable unless the majority of the blockchain users collude2 (Nakamoto, 2008). Blockchain technology provides a method to share a database among the participants even if they do not trust each other, and it creates a marketplace to transfer assets based on a peer-to-peer network without a central authority. Blockchain technology has attracted significant investment from venture capitalists, multi-national bankers, and attention from regulators. Nasdaq announced in December 2015 that issuers could make securities transactions on its private blockchain (Nasdaq, 2015). Sydney Stock Exchange (SSX)'s first blockchain prototype was launched in May 2016, which is “their first step toward an instantaneous settlement-and-transfer-upon-trade” exchange platform (Rizzo, 2016). Meanwhile, the exploration of blockchain applications by audit firms could improve audit efficiency and effectiveness (PwC, 2016; Deloitte, 2016; EY, 2016; KPMG International, 2017). The convergence of accounting and blockchain technology shows great promise for reducing redundant manual effort, increasing the speed of transaction settlement, and preventing financial reporting fraud. It could drastically change the way of corporate finance and governance just as the 1933 and 1934 Securities and Exchange Acts did (Yermack, 2017).

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