Author :
Abstract
Tüm kuruluşların faaliyetleri için defter tutulması zorunludur. Herhangi bir kamu ve özel kuruluş olması fark etmeksizin bütçelemesi ile birlikte hesapların sunulması zorunludur. Bu kuruluşların birçok görevlerinin yanında mal-hizmet alımı veya satımında şeffaflık ilkesi gereği kayıt altında tutulması bir zorunluluktur. Mevcut mevzuatta defterler çift taraflı defter tutma sistemine göre hareket etmektedir. Mevcut uygulamalarda tüm yasal zorunluluklara rağmen fiili uygulamalarda yapılan keyfi veya zorlama uygulamalarla finansal dolandırıcılık olgusunun gelişmesine yol açtığını göstermektedir. Bu bakış açısıyla, bu makale, bir sonraki teknoloji düzeyine, Blockchain Teknolojisi ve çift girişli muhasebe sisteminden üç girişli muhasebe sistemine geçerek, hata ve dolandırıcılık mekanizması riskinin kesinlikle nasıl azaltılabileceğini tartışılmıştır.
Keywords
Abstract
It is obligatory to keep books for the activities of all organizations. Regardless of whether it is a public or private institution, it is obligatory to present the accounts along with the budgeting. In addition to many duties of these institutions, it is a necessity to keep records in the purchase or sale of goods and services in accordance with the principle of transparency. In the current legislation, the books act according to the double-sided bookkeeping system. It shows that despite all legal obligations in current practices, arbitrary or coercive practices in actual practices lead to the development of financial fraud. From this perspective, this article discusses how the risk of error and fraud mechanism can definitely be reduced by moving to the next level of technology, blockchain, and from a double-entry accounting system to a three-entry accounting system.
Keywords
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