The impact of blockchain technology on accounting, auditing, and assurance practices: Turkey case

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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.

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dc.contributor.authorSelimoglu, Seval
dc.contributor.authorYesilcelebi, Gul
dc.contributor.authorAltunel, Mehtap
dc.date.accessioned2026-10-22T10:19:27.420423200Z
dc.date.available2026-10-22T10:19:27.420423200Z
dc.date.issued2023
dc.description.abstractThe 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.identifier.doi10.4018/978-1-6684-4153-4.ch011
dc.identifier.endpage276
dc.identifier.isbn978-166844155-8
dc.identifier.isbn978-166844153-4
dc.identifier.scopus2-s2.0-85162869192
dc.identifier.startpage255
dc.identifier.urihttps://rdlopen.rawdatalibrary.net/r/gumushane/11885
dc.language.isoen
dc.publisherIGI Global
dc.relation.ispartofGlocal Policy and Strategies for Blockchain: Building Ecosystems and Sustainability
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.titleThe impact of blockchain technology on accounting, auditing, and assurance practices: Turkey case
dc.typeBook Chapter
rdl.citation.openalex0
rdl.citation.scopus0
rdl.oa.statusclosed
rdl.source.indexSCOPUS