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master's thesis
Blockchain: izazov za revizijsku profesiju
2023. urn:nbn:hr:124:430044
Kukić, Tina
University of Split
Faculty of economics Split

Cite this document

Kukić, T. (2023). Blockchain: izazov za revizijsku profesiju (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:430044

Kukić, Tina. "Blockchain: izazov za revizijsku profesiju." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:430044

Kukić, Tina. "Blockchain: izazov za revizijsku profesiju." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:430044

Kukić, T. (2023). 'Blockchain: izazov za revizijsku profesiju', Master's thesis, University of Split, Faculty of economics Split, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:430044

Kukić T. Blockchain: izazov za revizijsku profesiju [Master's thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:124:430044

T. Kukić, "Blockchain: izazov za revizijsku profesiju", Master's thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:430044

Metadata
TitleBlockchain: izazov za revizijsku profesiju
Title (english)Blockchain: a challenge for the audit profession
AuthorTina Kukić
MentorMarko Čular (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Kroz relativno kratko vrijeme blockchain je prešao put od tehnologije koja podupire kriptovalute do tehnologije pametnih ugovora i tokenizacije imovine. U ovom radu se analizira trenutno stanje blockchain tehnologije i njezin utjecaj na revizijsku profesiju i njezinu budućnost. Usvajanje blockchain tehnologije zahtjeva velika ulaganja i posebna znanja i vještine osobito iz područja informatike. Sposobnost blockchaina da dostavi informacije kroz transparentan, siguran i nepovratan sustav distribuirane knjige čini ga savršenim alatom u reviziji. Ići u korak s brzim razvojem tehnologije predstavlja izazov za revizijsku profesiju. Blockchain tehnologija će pomoći revizorima da uštede na vremenu, usredotoče se na obradu podataka u stvarnom vremenu, usavrše nove vještine i znanja i razviju ostale uloge. Korištenje blockchain tehnologije neće otkloniti potrebu za revizorovim stručnim znanjem i iskustvom, štoviše, njihovim povezivanjem povećat će im se značaj u poslovnom okruženju.
Abstract (english)
In relatively short time blockchain has moved from technology which support cryptocurrencies to technology of smart contracts and asset tokenization. This paper analyses current stage of blockchain technology and it's potential impact on audit profession and it's future. Adoption of blockchain technology requires high implementation costs and special knowledge and skills especially those in IT. With blockchain ability to deliver the informations through transparent, secure, immutable ledger system makes him perfect tool for audit. Keeping up with the technology's rapid evolution is very challenging for audit profession. Blockchain technology will help auditors to save time, focus on real-time data processing, improve new skills and knowledge and develop other roles. Using blockchain technology will not eliminate the need for auditor's expertise and experience, in fact, combining it together will increase their significance in business environmental.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:430044
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Accounting and revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-09-14 10:10:00