<?xml version="1.0" encoding="UTF-8"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-10-23T16:02:55Z</responseDate><request verb="GetRecord" identifier="oai:gumushane-rdlopen.rawdatalibrary.net:gumushane/11885" metadataPrefix="oai_dc">https://gumushane-rdlopen.rawdatalibrary.net/oai/request</request><GetRecord><record><header><identifier>oai:gumushane-rdlopen.rawdatalibrary.net:gumushane/11885</identifier><datestamp>2026-10-22T11:35:03Z</datestamp><setSpec>openaire</setSpec><setSpec>com_gumushane_10000</setSpec><setSpec>col_gumushane_10001</setSpec></header><metadata><oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><dc:title>The impact of blockchain technology on accounting, auditing, and assurance practices: Turkey case</dc:title><dc:creator>Selimoglu, Seval</dc:creator><dc:creator>Yesilcelebi, Gul</dc:creator><dc:creator>Altunel, Mehtap</dc:creator><dc:description>The purpose of this study is to examine the impact of blockchain technology on accounting, auditing, and assurance practices. For this purpose, the relevant national and international literature on the accounting, auditing, and assurance practices of blockchain technology has been reviewed. As a result of the research, the advantages and disadvantages of blockchain technology were evaluated and categorized. As a result of the study, it has been determined that the blockchain technology has a great effect on accounting, auditing, and assurance.</dc:description><dc:publisher>IGI Global</dc:publisher><dc:date>2023</dc:date><dc:type>Book Chapter</dc:type><dc:identifier>https://rdlopen.rawdatalibrary.net/r/gumushane/11885</dc:identifier><dc:identifier>https://doi.org/10.4018/978-1-6684-4153-4.ch011</dc:identifier><dc:identifier>978-166844155-8</dc:identifier><dc:identifier>978-166844153-4</dc:identifier><dc:language>en</dc:language><dc:relation>Glocal Policy and Strategies for Blockchain: Building Ecosystems and Sustainability</dc:relation><dc:rights>info:eu-repo/semantics/closedAccess</dc:rights><dc:type>info:eu-repo/semantics/bookPart</dc:type><dc:identifier>https://gumushane-rdlopen.rawdatalibrary.net/tr/items/gumushane/11885</dc:identifier></oai_dc:dc></metadata></record></GetRecord></OAI-PMH>