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Schafft die Blockchain die Wirtschaftsprüfung ab? Eine kritische Analyse

Schafft die Blockchain die Wirtschaftsprüfung ab? Eine kritische Analyse

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,1, Westfälische Wilhelms-Universität Münster, Sprache: Deutsch, Abstract: Diese Arbeit verfolgt das Ziel, den Einfluss der Blockchain-Technologie auf die Prozesse der Wirtschaftsprüfung zu untersuchen. Dabei werden zuerst die für die Arbeit relevanten Grundlagen der Blockchain-Technologie beschrieben. Im darauffolgenden Kapitel werden die Grundlagen der Wirtschaftsprüfung dargestellt. Abschließend erfolgt auf Basis der beiden Grundlagenteile die Analyse und kritische Betrachtung der Kernfrage der Arbeit. Hierbei liegt der wesentliche Schwerpunkt in der Analyse der Prozesse der Prüfungsplanung und Prüfungsdurchführung. Zahlreiche disruptive und vornehmlich technologisch getriebene Innovationen haben in den letzten Jahrzehnten die Rahmenbedingungen der Weltwirtschaft grundlegend verändert. Diese rapide Entwicklung durch die Digitalisierung stellt heutige Unternehmen vor tiefgreifenden Veränderungen entlang der Wertschöpfungskette. Die durch das Internet entstandene schnelle und einfache globale Vernetzung dient als Grundlage für neue Innovationen und stellt klassische Unternehmen und Wirtschaftszweige vor großen Herausforderungen. So wurde auch die Notwendigkeit eines klassischen Bankensystems durch das im Jahre 2008 veröffentlichte Whitepaper des Pseudonyms Sathosi Nakamoto in Frage gestellt. Die im Whitepaper beschriebene Kryptowährung namens Bitcoin basiert auf einer Blockchain, die eine intermediäre Vermittlungspartei wie z.B. eine Bank überflüssig macht. Diese Technologie offeriert mit ihrer Dezentralisierung nicht nur einen direkten, sicheren und effizienten Vermögensaustausch im Bereich des Zahlungsverkehrs, sondern positioniert sich zudem als Möglichkeit, Prozesse in jeglichen Industriezweigen neu zu erfinden. Dieses disruptive Potential wird als revolutionär porträtiert und rückt vermehrt in den Blickpunkt des öffentlichen Interesses. So könnte die Blockchai


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Product Details
  • ISBN-13: 9783346280992
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346280993
  • Publisher Date: 07 Oct 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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Schafft die Blockchain die Wirtschaftsprüfung ab? Eine kritische Analyse
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Schafft die Blockchain die Wirtschaftsprüfung ab? Eine kritische Analyse
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