Thesis Collection
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Browsing by Subject "Accounting"
Now showing items 1-7 of 7
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Accounting for Bitcoin and other cryptocurrencies under IFRS : a comparison and assessment of competing models
(Universidad de Huelva, 2018)The invention of blockchain technology has radically changed the perception of how monetary systems can be structured and operated. Central banks and state authorities mostly refuse to acknowledge that cryptocurrencies are ... -
Análisis desde la perspectiva contable de las cooperativas agrícolas andaluzas
García Ordaz, Mercedes
(Universidad de Huelva, 1996)
El objetivo planteado en la tesis es el análisis tanto conceptual como empírico de la problemática contable de las cooperativas agrícolas andaluzas. Se analiza pues la función contable entendida ésta de la forma más amplia ... -
Big Data and Accounting: A Bibliometric Study
(Universidad de Huelva, 2021)Over the years, the importance and role of Big Data have grown considerably. Accountants’ work requires sound judgement and decision making, which makes their activities less conducive to automation. Nonetheless, it is ... -
Blockchain and Cryptocurrencies – Considerations for Treatment and Reporting for Financial Services Professionals
(Universidad de Huelva, 2019)The rise and continued implementation of cryptocurrencies and other cryptoassets is having, and will continue to have, a disruptive impact on the accounting, federal income taxation, and broader ... -
Blockchain Technology for Secure Accounting Management: Research Trends Analysis
Abad Segura, Emilio; Infante Moro, Alfonso; González Zamar, Mariana Daniela; López Meneses, Eloy (MDPI, 2021)
The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces ... -
Decentralized Finance & Accounting – Implications, Considerations, and Opportunities for Development
(Universidad de Huelva, 2021)The blockchain and cryptoasset sector, since coming to the attention of the mainstream business and financial markets during the bitcoin bull run of 2017, continues to accelerate and evolve rapidly. Decentralized finance ... -
Overview and impact of blockchain on auditing
(Univesidad de Huelva, 2020)Blockchain has become very popular as the underlying technology powering Bitcoin. However, the benefits behind this technology further surpass just supporting cryptocurrencies. Blockchain can be defined as a digital ledger ...
