| 000 -LEADER |
|---|
| fixed length control field |
a |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231009104924.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231009b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AIKTC-KRRC |
| Transcribing agency |
AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21773 |
| Author |
Lodha, Shilpa |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Tomorrow’s accountant: essential skills needed for blockchain accounting and impact on auditor |
| 250 ## - EDITION STATEMENT |
|---|
| Volume, Issue number |
Vol.58(6), Jun |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Kolkata |
| Name of publisher, distributor, etc. |
CMA Kaushik Banerjee |
| Year |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Pagination |
17-21p. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
In a continuously changing technology era, it is imperative for the accountants to work on their existing skills and become market and technology ready. Blockchain technology nascent, now being used in the field of accounting and auditing also. This article attempts to explore opinion of professionals and academicians regarding necessary skills to work in blockchain technology environment and what changes would occur in auditors’ functions. The respondents agreed that they have to develop their skills regarding consensus mechanism, smart contract, legal provisions, TEA etc. They further agreed that blockchain technology would change the auditors’ function from basic accounting and auditing to auditing of smart contracts, reliability of consensus protocol and evaluation of digital assets and liabilities. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
4690 |
| Topical term or geographic name entry element |
Construction Engineering and Management (CEM) |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21774 |
| Co-Author |
Bhanawat, Shurveer Singh |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Management and accountant journal |
| International Standard Serial Number |
0972-3528 |
| Place, publisher, and date of publication |
Kolkata Institute of cost Accountants of India |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| URL |
https://www.icmai-rnj.in/index.php/maj/article/view/173026 |
| Link text |
Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Articles Abstract Database |
