¿Blockchain es más que criptomonedas?, presente y futuro

En este documento se revisa la definición de blockchain y su aplicación en las criptomonedas; cómo su ulterior desarrollo permitió aplicar el mismo principio en otras de mayor alcance, como el aseguramiento y la formulación de contratos inteligentes en relación con derechos y obligaciones asociados...

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Autores:
Noriega C., Gustavo A.
Tipo de recurso:
Article of journal
Fecha de publicación:
2021
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
spa
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/6453
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/6453
https://doi.org/10.18601/16577175.n29.04
Palabra clave:
assurance;
blockchain;
bitcoin;
ethereum;
triple entry;
smart contracts
Aseguramiento;
blockchain;
criptomoneda;
ethereum;
partida triple;
smart contracts
Rights
openAccess
License
Gustavo A. Noriega C. - 2021
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repository_id_str
dc.title.spa.fl_str_mv ¿Blockchain es más que criptomonedas?, presente y futuro
dc.title.translated.eng.fl_str_mv Is Blockchain more than Cryptocurrencies? Present and Beyond
title ¿Blockchain es más que criptomonedas?, presente y futuro
spellingShingle ¿Blockchain es más que criptomonedas?, presente y futuro
assurance;
blockchain;
bitcoin;
ethereum;
triple entry;
smart contracts
Aseguramiento;
blockchain;
criptomoneda;
ethereum;
partida triple;
smart contracts
title_short ¿Blockchain es más que criptomonedas?, presente y futuro
title_full ¿Blockchain es más que criptomonedas?, presente y futuro
title_fullStr ¿Blockchain es más que criptomonedas?, presente y futuro
title_full_unstemmed ¿Blockchain es más que criptomonedas?, presente y futuro
title_sort ¿Blockchain es más que criptomonedas?, presente y futuro
dc.creator.fl_str_mv Noriega C., Gustavo A.
dc.contributor.author.spa.fl_str_mv Noriega C., Gustavo A.
dc.subject.eng.fl_str_mv assurance;
blockchain;
bitcoin;
ethereum;
triple entry;
smart contracts
topic assurance;
blockchain;
bitcoin;
ethereum;
triple entry;
smart contracts
Aseguramiento;
blockchain;
criptomoneda;
ethereum;
partida triple;
smart contracts
dc.subject.spa.fl_str_mv Aseguramiento;
blockchain;
criptomoneda;
ethereum;
partida triple;
smart contracts
description En este documento se revisa la definición de blockchain y su aplicación en las criptomonedas; cómo su ulterior desarrollo permitió aplicar el mismo principio en otras de mayor alcance, como el aseguramiento y la formulación de contratos inteligentes en relación con derechos y obligaciones asociados a criptoactivos y criptopasivos. Además, se analiza la lectura que de las blockchain tienen las instituciones financieras y académicas, sin dejar de lado sus características negativas, asociadas en mayor medida a la opacidad entre los intervinientes y al impacto que tiene sobre el ambiente su minería. Y también se resalta su tratamiento tributario en algunos países lo que contribuye a su formalización en forma progresiva.
publishDate 2021
dc.date.issued.none.fl_str_mv 2021-01-01
dc.date.accessioned.none.fl_str_mv 2022-01-01 00:00:00
2022-08-23T16:23:38Z
dc.date.available.none.fl_str_mv 2022-01-01 00:00:00
2022-08-23T16:23:38Z
dc.type.spa.fl_str_mv Artículo de revista
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https://revistas.uexternado.edu.co/index.php/contad/article/download/7541/11947
dc.relation.citationedition.spa.fl_str_mv Núm. 29 , Año 2022 : Enero-Junio
dc.relation.citationendpage.none.fl_str_mv 65
dc.relation.citationissue.spa.fl_str_mv 29
dc.relation.citationstartpage.none.fl_str_mv 49
dc.relation.ispartofjournal.spa.fl_str_mv Apuntes Contables
dc.relation.references.spa.fl_str_mv Alamri, M., Jhanjhi, N., & Humayun, M. (2019, May). Blockchain for Internet of Things (IoT) Research Issues Challenges & Future Directions: A Review. International Journal of Computer Science and Network Security, 19(5), 244-258.
Alba, M. (2019). Editorial. Apuntes Contables, 5-6. doi:https://doi.org/10.18601/16577175.n23.01.
Bank of International Settlements (2018). BIS Annual Economic Report 2018. 1-114. “Bitcoin taxation in the developed countries”, No More Tax, 12 de septiembre de 2020. https://nomoretax.eu/bitcoin-taxation-developed-countries/.
Buterin, V. (2014, 1). A Next Generation Smart Contract & Decentralized Application Platform. White Paper, 3(37), 36. https://blockchainlab.com/pdf/
Ethereum_white_paper-a_next_generation_smart_contract_and_decentralized_ application_platform-vitalik-buterin.pdf.
Cai, C. (2019). Triple‐entry accounting with blockchain: How far have we come? Accounting and Finance. doi:10.1111/acfi.12405.
Carney, M. (2018). The Future of Money. In B. o. England (ed.), To the inaugural Scottish Economics Conference. Edinburgh, pp. 1-15.
Carson, B., Romanelli, G., Walsh, P., & Zhumaev, A. (2018). Blockchain beyond the hype: What is the strategic business value? Digital McKinsey.
Citi (2018). The Bank of Future: The ABCs of Digital Disruption in Finance. Citi GPS: Global Perspectives & Solutions, 124.
Cong, L. W., & He, Z. (2019). Blockchain Disruption and smart contracts. I. Goldstein (ed.) Oxford University Press, 1754-1797. doi:doi:10.1093/rfs/hhz007.
Deloitte. (2016). Blockchain Technology. A Game-Changer in Accounting? https://www2.deloitte.com/content/dam/Deloitte/de/Documents/Innovation/Blockchain_A%20game-changer%20in%20accounting.pdf.
Deshpande, A., Stewart, K., Lepetit, L., & Gunashekar, S. (2017). Distributed Ledger Technologies/Blockchain: Challenges, opportunities and the prospects for standards.1-40.
E&Y (2018). IFRS (#) 2 Accounting for crypto-assets. EY | Assurance | Tax | Transactions | Advisory, 1-24.
EY Global (2018, Apr 26). How blockchain will revolutionize finance and auditing. https://www.ey.com/en_gl/digital/blockchain-why-finance-and-auditing-willnever-be-the-same.
Fernandes, M. V., & Verschoore, J. R. (2020). How Blockchain Affects the Technological Strategy of the Financial Industry. Future Studies Research Journal, 12(2), 311-334 . Finextra & IBM (2016). Banking-on-blockchain charting the progress of distributed ledger technology in financial services. Finextra’s Insights.
Fujioka, A., Okamoto, T., & Ohta, K. (1992, Dec.). A practical secret voting scheme for large scale elections. J. Seberry y Y. Zheng (eds.). Advances in Cryptology. Auscrypt ‘92, 244-251. http://kddlab.zjgsu.edu.cn:7200/research/blockchain/A%20practical%20secret%20voting%20scheme%20for%20large%20scale%20elections.pdf.
Gallersdörfer, U., Klaassen, L., & Stoll, C. (2020, Sep.). Energy Consumption of Cryptocurrencies Beyond Bitcoin. Joule, 4, 1-4. doi:https://doi.org/10.1016/j.joule.2020.07.013.
Grigg, I. (2005, Dec 25). Triple Entry Accounting. https://iang.org/papers/triple_entry.html.
Grima, S., Spiteri, J., & Românova, I. (2020). A steep framework analysis of the key factors impacting the use of blockchain technology in the insurance industry. The Geneva Papers on Risk and Insurance. Issues and Practice, 398-425. doi:https://doi.org/10.1057/s41288-020-00162-x.
Gruhn, N. (2020, Jan 25). What makes a programming language Turing complete? dev. https://dev.to/gruhn/what-makes-a-programming-language-turing-complete-58fl.
Hassani, H., Huang, X., & Silva, E. (2018 Sep.). Banking with Blockchain-ed Big Data. Journal of Management Analytics, 5(4). doi:https://doi.org/10.1080/23270012.2018.1528900.
Houben, R., & Snyers, A. (2018). Cryptocurrencies and Blockchain. Legal context and implications for financial crime, money laundering and tax evasion. Brussels: European Parliament Tax3 Committee. doi:PE 619.024.
Johnson, G. (2017 (Fall)). Planning the future. Blockchain technology and the insurance industry. InHouse Defense Quarterly, 73-78. https://www.rbmn.com/wp-content/uploads/2017/10/16J1065-glj-blockchain-technology_.pdf.
Kenton, W. (2020, may 22). Investopedia. Cryptocurrency. Bitcoin. https://www.investopedia.com/terms/s/satoshi-nakamoto.asp.
Kumar, D., Kumar, M., & Anandh, R. (2020, Jan). Blockchain Technology in Food Supply Chain Security. International Journal of Scientific & Technology Research, 9(1), 3446-3450.
Liu, M., Wu, K., & Xu, J. J. (2019). How will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain. Current Issues in Auditing, 13(2), A19-A29. doi:10.2308/ciia-52540.
Liu, X., Muhammad, K., Lloret, J., Chen, Y.-W., & Yuan, S.-M. (2019). Elastic and cost-effective data carrier architecture for smart contract in Blockchain. Future Generation Computer Systems, 100, 590-599. doi:https://doi.org/10.1016/j.future.2019.05.042.0167-739X.
Maganahalli, S., Acharya, A., Rashmi, R., & Anisha, B. (2020, May). Blockchain: The Future of Insurance. International Journal for Research in Applied Science & Engineering Technology (ijraset), 8(V). doi:http://doi.org/10.22214/ijraset.2020.5234.
Morales, A. (2018). Calculating for managing: The emergence of the idea of risk management. Apuntes Contables, 89-102. doi:https://doi.org/10.18601/16577175.n21.06.
Nakamoto, S. (2008). Bitcoin: A peer-to-peer electronic cash system. www.bitcoin.org.
Natarajan, H., Krause, S., & Gradstein, H. (2017). Distributed Ledger Technology (DLT) and Blockchain. FinTech Note, vol. 1. Washington: World Bank. http://documents.worldbank.org/curated/en/177911513714062215/pdf/122140-WP-PUBLIC-Distributed-Ledger-Technology-and-Blockchain-Fintech-Notes.pdf.
Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107-117. doi:10.2308/jeta-52649.
Rakovic, V., Atanasovski, V., Karamachoski, J., & Gavrilovska, L. (2019, Mar.). Blockchain Paradigm and Internet of Things. Wireless Personal Communications, 20. doi:10.1007/s11277-019-06270-9.
Rejeb, A., & Rejeb, K. (2020). Blockchain and Supply Chain Sustainability. LogForum, 16(3), 363-372.
Seth, S. (2020, 02/11). How the swift System Works. Investopedia: https://www.investopedia.com/articles/personal-finance/050515/how-swift-system-works.asp#:~:text=Society%20for%20Worldwide%20Interbank%20Financial%20Telecommunications%20(SWIFT)%20is%20member%2D,financial%20transactions%20for%20its%20members.
Smith, S. S. (2018). Digitization and financial reporting, how technology innovation may drive the shift. Accounting and Finance Research, 7(3), 240-250. doi:10.5430/afr.v7n3p240.
Stein Smith, S. (2020). Blockchain, smart contracts and Financial Audit Implications. The IUP Journal of Accounting Research & Audit Practices, XIX(1), 7-18.
Zhou, Y., Liu, Y., Jiang, C., & Wang, S. (2020, Jul.). An improved foo voting scheme using blockchain. International Journal of Information Security, 19, 303-310. doi:10.1007/s10207-019-00457-8.
dc.rights.spa.fl_str_mv Gustavo A. Noriega C. - 2021
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spelling Noriega C., Gustavo A.a871d1e2-f100-4270-9c2e-f03a1dbd7bbd2022-01-01 00:00:002022-08-23T16:23:38Z2022-01-01 00:00:002022-08-23T16:23:38Z2021-01-01En este documento se revisa la definición de blockchain y su aplicación en las criptomonedas; cómo su ulterior desarrollo permitió aplicar el mismo principio en otras de mayor alcance, como el aseguramiento y la formulación de contratos inteligentes en relación con derechos y obligaciones asociados a criptoactivos y criptopasivos. Además, se analiza la lectura que de las blockchain tienen las instituciones financieras y académicas, sin dejar de lado sus características negativas, asociadas en mayor medida a la opacidad entre los intervinientes y al impacto que tiene sobre el ambiente su minería. Y también se resalta su tratamiento tributario en algunos países lo que contribuye a su formalización en forma progresiva.This document reviews the definition of Blockchain and its application in cryptocurrencies; as its subsequent development allowed the same principle to be applied in others of greater scope, such as the assurance and formulation of smart contracts in relation to rights and obligations associated with cryptoassets and liabilities. The reading that financial and academic institutions have of the Blockchain, withoutneglecting their negative characteristics, associated to a greater extent with the opacity between the intervening parties and the impact that their mining has on the environment. In addition, its tax treatment is highlighted in some countries, which contributes to its progressive formalization.application/pdftext/htmltext/xml10.18601/16577175.n29.042619-48991657-7175https://bdigital.uexternado.edu.co/handle/001/6453https://doi.org/10.18601/16577175.n29.04spaFacultad de Contaduría Públicahttps://revistas.uexternado.edu.co/index.php/contad/article/download/7541/11945https://revistas.uexternado.edu.co/index.php/contad/article/download/7541/11946https://revistas.uexternado.edu.co/index.php/contad/article/download/7541/11947Núm. 29 , Año 2022 : Enero-Junio652949Apuntes ContablesAlamri, M., Jhanjhi, N., & Humayun, M. (2019, May). Blockchain for Internet of Things (IoT) Research Issues Challenges & Future Directions: A Review. International Journal of Computer Science and Network Security, 19(5), 244-258.Alba, M. (2019). Editorial. Apuntes Contables, 5-6. doi:https://doi.org/10.18601/16577175.n23.01.Bank of International Settlements (2018). BIS Annual Economic Report 2018. 1-114. “Bitcoin taxation in the developed countries”, No More Tax, 12 de septiembre de 2020. https://nomoretax.eu/bitcoin-taxation-developed-countries/.Buterin, V. (2014, 1). A Next Generation Smart Contract & Decentralized Application Platform. White Paper, 3(37), 36. https://blockchainlab.com/pdf/Ethereum_white_paper-a_next_generation_smart_contract_and_decentralized_ application_platform-vitalik-buterin.pdf.Cai, C. (2019). Triple‐entry accounting with blockchain: How far have we come? Accounting and Finance. doi:10.1111/acfi.12405.Carney, M. (2018). The Future of Money. In B. o. England (ed.), To the inaugural Scottish Economics Conference. Edinburgh, pp. 1-15.Carson, B., Romanelli, G., Walsh, P., & Zhumaev, A. (2018). Blockchain beyond the hype: What is the strategic business value? Digital McKinsey.Citi (2018). The Bank of Future: The ABCs of Digital Disruption in Finance. Citi GPS: Global Perspectives & Solutions, 124.Cong, L. W., & He, Z. (2019). Blockchain Disruption and smart contracts. I. Goldstein (ed.) Oxford University Press, 1754-1797. doi:doi:10.1093/rfs/hhz007.Deloitte. (2016). Blockchain Technology. A Game-Changer in Accounting? https://www2.deloitte.com/content/dam/Deloitte/de/Documents/Innovation/Blockchain_A%20game-changer%20in%20accounting.pdf.Deshpande, A., Stewart, K., Lepetit, L., & Gunashekar, S. (2017). Distributed Ledger Technologies/Blockchain: Challenges, opportunities and the prospects for standards.1-40.E&Y (2018). IFRS (#) 2 Accounting for crypto-assets. EY | Assurance | Tax | Transactions | Advisory, 1-24.EY Global (2018, Apr 26). How blockchain will revolutionize finance and auditing. https://www.ey.com/en_gl/digital/blockchain-why-finance-and-auditing-willnever-be-the-same.Fernandes, M. V., & Verschoore, J. R. (2020). How Blockchain Affects the Technological Strategy of the Financial Industry. Future Studies Research Journal, 12(2), 311-334 . Finextra & IBM (2016). Banking-on-blockchain charting the progress of distributed ledger technology in financial services. Finextra’s Insights.Fujioka, A., Okamoto, T., & Ohta, K. (1992, Dec.). A practical secret voting scheme for large scale elections. J. Seberry y Y. Zheng (eds.). Advances in Cryptology. Auscrypt ‘92, 244-251. http://kddlab.zjgsu.edu.cn:7200/research/blockchain/A%20practical%20secret%20voting%20scheme%20for%20large%20scale%20elections.pdf.Gallersdörfer, U., Klaassen, L., & Stoll, C. (2020, Sep.). Energy Consumption of Cryptocurrencies Beyond Bitcoin. Joule, 4, 1-4. doi:https://doi.org/10.1016/j.joule.2020.07.013.Grigg, I. (2005, Dec 25). Triple Entry Accounting. https://iang.org/papers/triple_entry.html.Grima, S., Spiteri, J., & Românova, I. (2020). A steep framework analysis of the key factors impacting the use of blockchain technology in the insurance industry. The Geneva Papers on Risk and Insurance. Issues and Practice, 398-425. doi:https://doi.org/10.1057/s41288-020-00162-x.Gruhn, N. (2020, Jan 25). What makes a programming language Turing complete? dev. https://dev.to/gruhn/what-makes-a-programming-language-turing-complete-58fl.Hassani, H., Huang, X., & Silva, E. (2018 Sep.). Banking with Blockchain-ed Big Data. Journal of Management Analytics, 5(4). doi:https://doi.org/10.1080/23270012.2018.1528900.Houben, R., & Snyers, A. (2018). Cryptocurrencies and Blockchain. Legal context and implications for financial crime, money laundering and tax evasion. Brussels: European Parliament Tax3 Committee. doi:PE 619.024.Johnson, G. (2017 (Fall)). Planning the future. Blockchain technology and the insurance industry. InHouse Defense Quarterly, 73-78. https://www.rbmn.com/wp-content/uploads/2017/10/16J1065-glj-blockchain-technology_.pdf.Kenton, W. (2020, may 22). Investopedia. Cryptocurrency. Bitcoin. https://www.investopedia.com/terms/s/satoshi-nakamoto.asp.Kumar, D., Kumar, M., & Anandh, R. (2020, Jan). Blockchain Technology in Food Supply Chain Security. International Journal of Scientific & Technology Research, 9(1), 3446-3450.Liu, M., Wu, K., & Xu, J. J. (2019). How will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain. Current Issues in Auditing, 13(2), A19-A29. doi:10.2308/ciia-52540.Liu, X., Muhammad, K., Lloret, J., Chen, Y.-W., & Yuan, S.-M. (2019). Elastic and cost-effective data carrier architecture for smart contract in Blockchain. Future Generation Computer Systems, 100, 590-599. doi:https://doi.org/10.1016/j.future.2019.05.042.0167-739X.Maganahalli, S., Acharya, A., Rashmi, R., & Anisha, B. (2020, May). Blockchain: The Future of Insurance. International Journal for Research in Applied Science & Engineering Technology (ijraset), 8(V). doi:http://doi.org/10.22214/ijraset.2020.5234.Morales, A. (2018). Calculating for managing: The emergence of the idea of risk management. Apuntes Contables, 89-102. doi:https://doi.org/10.18601/16577175.n21.06.Nakamoto, S. (2008). Bitcoin: A peer-to-peer electronic cash system. www.bitcoin.org.Natarajan, H., Krause, S., & Gradstein, H. (2017). Distributed Ledger Technology (DLT) and Blockchain. FinTech Note, vol. 1. Washington: World Bank. http://documents.worldbank.org/curated/en/177911513714062215/pdf/122140-WP-PUBLIC-Distributed-Ledger-Technology-and-Blockchain-Fintech-Notes.pdf.Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107-117. doi:10.2308/jeta-52649.Rakovic, V., Atanasovski, V., Karamachoski, J., & Gavrilovska, L. (2019, Mar.). Blockchain Paradigm and Internet of Things. Wireless Personal Communications, 20. doi:10.1007/s11277-019-06270-9.Rejeb, A., & Rejeb, K. (2020). Blockchain and Supply Chain Sustainability. LogForum, 16(3), 363-372.Seth, S. (2020, 02/11). How the swift System Works. Investopedia: https://www.investopedia.com/articles/personal-finance/050515/how-swift-system-works.asp#:~:text=Society%20for%20Worldwide%20Interbank%20Financial%20Telecommunications%20(SWIFT)%20is%20member%2D,financial%20transactions%20for%20its%20members.Smith, S. S. (2018). Digitization and financial reporting, how technology innovation may drive the shift. Accounting and Finance Research, 7(3), 240-250. doi:10.5430/afr.v7n3p240.Stein Smith, S. (2020). Blockchain, smart contracts and Financial Audit Implications. The IUP Journal of Accounting Research & Audit Practices, XIX(1), 7-18.Zhou, Y., Liu, Y., Jiang, C., & Wang, S. (2020, Jul.). An improved foo voting scheme using blockchain. International Journal of Information Security, 19, 303-310. doi:10.1007/s10207-019-00457-8.Gustavo A. Noriega C. - 2021info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/contad/article/view/7541assurance;blockchain;bitcoin;ethereum;triple entry;smart contractsAseguramiento;blockchain;criptomoneda;ethereum;partida triple;smart contracts¿Blockchain es más que criptomonedas?, presente y futuroIs Blockchain more than Cryptocurrencies? Present and BeyondArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2504https://bdigital.uexternado.edu.co/bitstreams/6605e934-9f03-4de8-b1ab-bb963566cdf4/download6e9b5fbac9cbfdc7cb1b6c0e28dc7874MD51001/6453oai:bdigital.uexternado.edu.co:001/64532023-08-14 15:27:24.278http://creativecommons.org/licenses/by-nc-sa/4.0Gustavo A. Noriega C. - 2021https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

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