El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.

La importancia del uso de la tecnología Blockchain en contabilidad plantea una relevancia importante en el ámbito financiero y empresarial debido a su capacidad para transformar los procesos contables tradicionales. En este estudio, se han establecido objetivos que buscan analizar a fondo esta impor...

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Autores:
Álvarez Villalba, Viviana
Anaya Álvarez, Geraldine Paola
Pérez Léon, Daniela Patricia
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2024
Institución:
Universidad Cooperativa de Colombia
Repositorio:
Repositorio UCC
Idioma:
spa
OAI Identifier:
oai:repository.ucc.edu.co:20.500.12494/56341
Acceso en línea:
https://hdl.handle.net/20.500.12494/56341
Palabra clave:
Blockchain
Descentralización
Contratos inteligentes
Inteligencia artificial
Blockchain
Decentralization
Smart contracts
Artificial intelligence
Rights
closedAccess
License
http://creativecommons.org/publicdomain/zero/1.0/
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network_name_str Repositorio UCC
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dc.title.none.fl_str_mv El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
title El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
spellingShingle El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
Blockchain
Descentralización
Contratos inteligentes
Inteligencia artificial
Blockchain
Decentralization
Smart contracts
Artificial intelligence
title_short El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
title_full El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
title_fullStr El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
title_full_unstemmed El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
title_sort El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.
dc.creator.fl_str_mv Álvarez Villalba, Viviana
Anaya Álvarez, Geraldine Paola
Pérez Léon, Daniela Patricia
dc.contributor.advisor.none.fl_str_mv Puche Urrego, María Paula
dc.contributor.author.none.fl_str_mv Álvarez Villalba, Viviana
Anaya Álvarez, Geraldine Paola
Pérez Léon, Daniela Patricia
dc.contributor.corporatename.none.fl_str_mv Universidad Cooperativa de Colombia
dc.subject.proposal.spa.fl_str_mv Blockchain
Descentralización
Contratos inteligentes
Inteligencia artificial
topic Blockchain
Descentralización
Contratos inteligentes
Inteligencia artificial
Blockchain
Decentralization
Smart contracts
Artificial intelligence
dc.subject.proposal.eng.fl_str_mv Blockchain
Decentralization
Smart contracts
Artificial intelligence
description La importancia del uso de la tecnología Blockchain en contabilidad plantea una relevancia importante en el ámbito financiero y empresarial debido a su capacidad para transformar los procesos contables tradicionales. En este estudio, se han establecido objetivos que buscan analizar a fondo esta importancia desde diversas perspectivas. Se plantea documentar los antecedentes nacionales e internacionales relacionados con la Blockchain en contabilidad, evidenciar su funcionamiento a través de una recopilación teórica y determinar cuantitativamente sus resultados bibliométricos. Estos objetivos reflejan la necesidad de comprender y evaluar el impacto de esta tecnología en el ámbito contable. Los antecedentes recopilados en esta investigación proporcionan una base para entender el desarrollo y la evolución de la Blockchain en el contexto contable. Desde la creación del código hash en la década de 1960 hasta la aparición de Bitcoin y Ethereum en años más recientes, se ha trazado una línea temporal que muestra la progresión y la trascendencia de esta tecnología en el campo de la contabilidad. La metodología empleada combina enfoques cualitativos y cuantitativos para abordar de manera integral la importancia del uso de la Blockchain en contabilidad. A través de la selección y análisis de más de 600 publicaciones relacionadas, se ha llevado a cabo un estudio bibliométrico que ha permitido cuantificar el impacto, la producción y la influencia de esta tecnología en el ámbito contable. La utilización de herramientas como Scopus, Elsevier, Rstudio y Bibliometrix ha facilitado la gestión y el análisis de los datos recopilados, brindando resultados concluyentes y fundamentados. En conclusión, este estudio ha demostrado la importancia cada vez mayor de la Blockchain en contabilidad, proporcionando una visión integral de sus beneficios, desafíos y su impacto en la gestión contable.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2024-07-15T15:22:31Z
dc.date.available.none.fl_str_mv 2024-07-15T15:22:31Z
dc.date.issued.none.fl_str_mv 2024-07-15
dc.type.none.fl_str_mv Trabajo de grado - Pregrado
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dc.identifier.citation.none.fl_str_mv Álvarez Villalba, V., Anaya Álvarez, G. P. y Pérez León, D. P (2024). El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario. [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/56341
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12494/56341
identifier_str_mv Álvarez Villalba, V., Anaya Álvarez, G. P. y Pérez León, D. P (2024). El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario. [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/56341
url https://hdl.handle.net/20.500.12494/56341
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spelling Puche Urrego, María PaulaÁlvarez Villalba, VivianaAnaya Álvarez, Geraldine PaolaPérez Léon, Daniela PatriciaUniversidad Cooperativa de Colombia2024-07-15T15:22:31Z2024-07-15T15:22:31Z2024-07-15Álvarez Villalba, V., Anaya Álvarez, G. P. y Pérez León, D. P (2024). El rol transformador de la tecnología blockchain en la sistematización contable un análisis literario. [Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/56341https://hdl.handle.net/20.500.12494/56341La importancia del uso de la tecnología Blockchain en contabilidad plantea una relevancia importante en el ámbito financiero y empresarial debido a su capacidad para transformar los procesos contables tradicionales. En este estudio, se han establecido objetivos que buscan analizar a fondo esta importancia desde diversas perspectivas. Se plantea documentar los antecedentes nacionales e internacionales relacionados con la Blockchain en contabilidad, evidenciar su funcionamiento a través de una recopilación teórica y determinar cuantitativamente sus resultados bibliométricos. Estos objetivos reflejan la necesidad de comprender y evaluar el impacto de esta tecnología en el ámbito contable. Los antecedentes recopilados en esta investigación proporcionan una base para entender el desarrollo y la evolución de la Blockchain en el contexto contable. Desde la creación del código hash en la década de 1960 hasta la aparición de Bitcoin y Ethereum en años más recientes, se ha trazado una línea temporal que muestra la progresión y la trascendencia de esta tecnología en el campo de la contabilidad. La metodología empleada combina enfoques cualitativos y cuantitativos para abordar de manera integral la importancia del uso de la Blockchain en contabilidad. A través de la selección y análisis de más de 600 publicaciones relacionadas, se ha llevado a cabo un estudio bibliométrico que ha permitido cuantificar el impacto, la producción y la influencia de esta tecnología en el ámbito contable. La utilización de herramientas como Scopus, Elsevier, Rstudio y Bibliometrix ha facilitado la gestión y el análisis de los datos recopilados, brindando resultados concluyentes y fundamentados. En conclusión, este estudio ha demostrado la importancia cada vez mayor de la Blockchain en contabilidad, proporcionando una visión integral de sus beneficios, desafíos y su impacto en la gestión contable.The importance of the use of Blockchain technology in accounting poses an important relevance in the financial and business field due to its ability to transform traditional accounting processes. In this study, objectives have been established that seek to analyze this importance in depth from various perspectives. It is proposed to document the national and international background related to Blockchain in accounting, to demonstrate its operation through a theoretical compilation and to quantitatively determine its bibliometric results. These objectives reflect the need to understand and evaluate the impact of this technology on accounting. The background gathered in this research provides a basis for understanding the development and evolution of blockchain in the accounting context. From the creation of hash code in the 1960s to the emergence of Bitcoin and Ethereum in more recent years, a timeline has been drawn showing the progression and transcendence of this technology in the field of accounting. The methodology employed combines qualitative and quantitative approaches to comprehensively address the importance of the use of Blockchain in accounting. Through the selection and analysis of more than 600 related publications, a bibliometric study has been carried out to quantify the impact, production and influence of this technology in the accounting field. The use of tools such as Scopus, Elsevier, Rstudio and Bibliometrix has facilitated the management and analysis of the data collected, providing conclusive and well-founded results. In conclusion, this study has demonstrated the growing importance of Blockchain in accounting, providing a comprehensive view of its benefits, challenges, and its impact on accounting management.Resumen -- Abstrac -- Capítulo I. Problema -- Objetivos -- Objetivo general -- Objetivos específicos -- Justificación -- Capítulo II. Antecedentes -- Antecedentes internacionales -- Antecedentes nacionales -- Marco Teórico -- Qué es blockchain -- Tipos de tecnología de blockchain -- Inteligencia artificial -- Blockchain en Contabilidad -- Aplicación y uso de la Blockchain en Contabilidad -- Capítulo III. Metodología -- Enfoque -- Tipo de estudio -- Técnicas y herramientas de búsquedas -- Capítulo IV. Resultados -- 5Conclusiones -- Referencias.Contador Publico50 p.application/pdfspaUniversidad Cooperativa de Colombia, Facultad de Ciencias Económicas, Administrativas y Contables, Contaduría Pública, MonteríaContaduría PúblicaCiencias Económicas, Administrativas y ContablesMonteríaMonteríahttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/closedAccessCC0 1.0 Universalhttp://purl.org/coar/access_right/c_14cbEl rol transformador de la tecnología blockchain en la sistematización contable un análisis literario.Trabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1finfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/acceptedVersionAhmad, J., Al Mamun, A., Masukujjaman, M., Mohamed Makhbul, Z. K., & Mohd Ali, K. A. (2023). 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En The Emerald Handbook on Cryptoassets: Investment Opportunities and Challenges (pp. 233-248). Emerald Group Publishing Ltd.; Scopus. https://doi.org/10.1108/978-1-80455-320-620221016Desai, H. (2023). Infusing Blockchain in accounting curricula and practice: Expectations, challenges, and strategies. International Journal of Digital Accounting Research, 23, 97-135. Scopus. https://doi.org/10.4192/1577-8517-v23_5Fang, B., Liu, X., Ma, C., & Zhuo, Y. (2023). Blockchain technology adoption and accounting information quality. Accounting and Finance, 63(4), 4125-4156. Scopus. https://doi.org/10.1111/acfi.13088Florez, L., & Correal, D. (2023). Securing a National Driver and Vehicle Registration System with Blockchain. 239-245. Scopus. https://doi.org/10.1109/ICSA-C57050.2023.00058Garrido, A., López, L. J. R., & Álvarez, N. B. (2021). A simulation-based AHP approach to analyze the scalability of EHR systems using blockchain technology in healthcare institutions. 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APPLICATION OF METHODS OF DECENTRALIZED SYSTEMS IN MANAGEMENT IN LEAN MANUFACTURING. Management Systems in Production Engineering, 31(4), 427-433. Scopus. https://doi.org/10.2478/mspe-2023-0048Kshetri, N. (2021). Chapter 2—Blockchain’s roles in meeting key supply chain objectives. En N. Kshetri (Ed.), Blockchain and Supply Chain Management (pp. 39-65). Elsevier. https://doi.org/10.1016/B978-0-323-89934-5.00002-7Kuzmenko, H., Zakharkina, L., Tranchenko, O., Galenko, O., Chuba, N., Petrenko, N., & Kravchenko, V. (2023). Implementation of information technologies in the international accounting system of fuel and energy sector enterprises (Kazancoglu Y., Lakatos E.-S., & Koval V., Eds.; Vol. 408). EDP Sciences; Scopus. https://doi.org/10.1051/e3sconf/202340801022Lei, N., Masanet, E., & Koomey, J. (2021). Best practices for analyzing the direct energy use of blockchain technology systems: Review and policy recommendations. Energy Policy, 156, 112422. https://doi.org/10.1016/j.enpol.2021.112422Lopez, L. J. R., Babativa, J. M. C., & Reales, W. M. R. (2022a). Blockchain apply to the supply chain of essential medicines for the treatment of Covid-19 in Colombia. Informatics in Medicine Unlocked, 33, 101100. https://doi.org/10.1016/j.imu.2022.101100Lopez, L. J. R., Babativa, J. M. C., & Reales, W. M. R. (2022b). Blockchain apply to the supply chain of essential medicines for the treatment of Covid-19 in Colombia. Informatics in Medicine Unlocked, 33, 101100. https://doi.org/10.1016/j.imu.2022.101100Madkhali, A., & Sithole, S. T. M. (2023). Exploring the Role of Information Technology in Supporting Sustainability Efforts in Saudi Arabia. Sustainability (Switzerland), 15(16). Scopus. https://doi.org/10.3390/su151612375María, J. U. Á., Mario, C.-F., Mauricio, H.-C., Gisset, G.-P. A., Alirio, H. R. J., Guillermo, P.-P., & Alejandro, B.-C. (2022). 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