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    题名: Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition
    作者: 李長瑋
    Li, Chang-Wei
    Chou, Chi-Chun
    Hwang, Nen-Chen Richard
    Schneider, Gary P.
    Wang, Tawei
    Wei, William
    贡献者: 會計博四
    日期: 2021-09
    上传时间: 2022-04-12 09:35:47 (UTC+8)
    摘要: This study explores how to use smart contract technology to implement accounting principles for public use. To illustrate its feasibility, this study develops a design model of decentralized accounting contracts (DACs) and uses revenue recognition to demonstrate how to apply the proposed model. Considering various scenarios of revenue recognition, this study adopts Solidity to program smart contracts for five use cases: (1) regular sale, (2) installment sale, (3) gift card sale, (4) a contracted sale with multiple performance obligations, and (5) a contracted sale with variable considerations over the contract price. The results show that smart contracts can be created to fully address complex revenue recognition scenarios according to the Generally Accepted Accounting Principles (GAAPs). In conclusion, we discuss the implications of the study for business organizations, regulatory agencies, and the accounting profession.
    關聯: Journal of Information Systems, Vol.35, No.3, pp.17-52
    数据类型: article
    DOI 連結: https://doi.org/10.2308/ISYS-19-009
    DOI: 10.2308/ISYS-19-009
    显示于类别:[會計學系] 期刊論文

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