| 摘要: | 本研究以深度訪談的方式探討區塊鏈於會計與審計之應用，訪談對象為會計以及金融相關產業的專家，其中包含兩位四大會計師事務所的資深合夥會計師、一位中大型會計師事務所資深合夥會計師、一位財金資訊公司總經理、一位四大會計師事務所顧問部門資深經理以及一位會計資訊專長的會計系教授。本研究主要透過文獻分析法蒐集與歸納資料，並形成訪談問卷後進行深度訪談。訪談結束後將所得資料進行整理與紀錄，最後歸納出結論與建議，以期對於區塊鏈在會計與審計的應用上有所貢獻。
This study explores application of blockchain in accounting and auditing in the form of in-depth interviews with experts in accounting and finance-related in-dustries, including two senior partnership accountants from Big Four, a senior partnership accountant of a medium-sized accounting firm, a general manager of The Financial Information Service Co., LTD., a senior manager of the con-sulting department of Big Four, and a professor of accounting expertise in ac-counting information. This study mainly collects and summarizes the data through the method of literature analysis, and forms the interview questionnaire and conducts in-depth interviews.After the interview, the information will be collated and recorded, and finally summarized the conclusions and suggestions, in order to make contributions to the application of blockchain in accounting and auditing. |
