Blok Zinciri Teknolojisinin Muhasebe Ve Finans Alanlarına Yönelik Yansımaları Ve Beklentiler

The blockchain, which is defined as the most important technological development after the internet by the technology world, in other words, distributed ledger technology, attracts attention with its wide application potential. The blockchain technology, which was first heard with a digital/crypto currency which is called Bitcoin and defined in a study published by an unknown person or a group with Satoshi Nakamoto nickname, has been developed and keep developing rapidly, especially with the application potential in the fields of accounting and finance. Initially offered crypto currencies have gained a significant transaction volume, while fast convergence has occurred with blockchain technologies, such as smart contracts, which can provide significant resource and time savings for businesses. In the study, firstly blockchain technology is briefly defined and evaluations of the current and potential use areas of this technology in the accounting and finance sectors are given. In this context, it is discussed that the current and future usage patterns of blockchain technology especially for crypto currencies, smart contracts, payment infrastructures, accounting records and auditing issues. Later on, the current and possible effects of the block-chain technology are discussed by setting out the advantages and disadvantages that the blockchain technology provides to the accounting and finance fields.