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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/139902

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139902

Title:	Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition
Authors:	李長瑋 Li, Chang-Wei Chou, Chi-Chun Hwang, Nen-Chen Richard Schneider, Gary P. Wang, Tawei Wei, William
Contributors:	會計博四
Date:	2021-09
Issue Date:	2022-04-12 09:35:47 (UTC+8)
Abstract:	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.
Relation:	Journal of Information Systems, Vol.35, No.3, pp.17-52
Data Type:	article
DOI link:	https://doi.org/10.2308/ISYS-19-009
DOI:	10.2308/ISYS-19-009
Appears in Collections:	[Department of Accounting] Periodical Articles

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