La aparición de los sistemas tributarios y contables basados en la nube ha demostrado ser cambiante. Incluso la propia nube, sin embargo, podría palidecer en comparación con la tecnología blockchain, que es potencialmente una de las tecnologías más disruptivas en el mundo de los negocios.
Según el Foro Económico Mundial, se prevé que 80% de los bancos iniciarán proyectos de blockchain este año y que en los últimos tres años ya se han invertido 1.400 millones de dólares en la tecnología. En este estudio, especialistas de Thomson Reuters explican cuál será el impacto de esta tecnología en la gestión tributaria y contable.
¿Qué es blockchain?
Una cadena de bloques, del inglés blockchain, es una base de datos distribuida, formada por cadenas de bloques diseñadas para evitar su modificación una vez que un dato ha sido publicado usando un sellado de tiempo confiable y enlazando a un bloque anterior. Es decir, es una base de datos descentralizada que permite que la información sea vista, pero no copiada o alterada. Originalmente diseñada para facilitar las transacciones utilizando el Bitcoin, la base de datos blockchain existe a través de una red de computadoras. Esto la hace increíblemente segura, ya que un hacker no puede acceder a todas las instancias de la cadena bloqueada.
Por esta razón es especialmente adecuada para almacenar de forma creciente datos ordenados en el tiempo y sin posibilidad de modificación ni revisión.
La tecnología blockchain almacena registros en grupos llamados bloques. Cada bloque está sellado en el tiempo y enlazado al bloque anterior. Es incorruptible e inalterable, por lo que es ideal para registrar transacciones sin requerir una autoridad central.
¿Qué hace que los libros contables en blockchain sean tan disruptivos?
La información contenida en un libro contable distribuido se actualiza en tiempo real y es permanente, por lo que nadie puede eliminar la información. Toda la información es públicamente visible, por lo que el blockchain es completamente transparente.
Es importante destacar que debido a que blockchain permite a los participantes verificar y auditar las transacciones sin la necesidad de un tercero, ofrece un nivel de certeza y confianza no visto anteriormente en las transacciones basadas en Internet. Por ejemplo, prácticamente automatiza partes del proceso de auditoría.
¿Qué industrias se verán afectadas?
Es probable que la industria tributaria y contable experimente la mayor interrupción como resultado de la tecnología blockchain, ya que cambia fundamentalmente la forma en que se realizan y registran las transacciones. Pero blockchain, ya que elimina la necesidad de un tercero o intermediario, tiene interesantes aplicaciones potenciales fuera de las transacciones financieras.
Algunas de las industrias que probablemente se verán transformadas por blockchain incluyen:
Cuidado de la salud: Los proveedores serán capaces de compartir los registros médicos de forma segura utilizando un bloqueo privado o con restricción de permiso, confiando en la seguridad inherente en blockchain para asegurar que ninguna información ha sido alterada.
Política: El seguimiento y el recuento de votos usando blockchain eliminará el fraude electoral y las cuestiones de legitimidad, ya que los registros están abiertos y la gente puede verificar el conteo ellos mismos. La huella de auditoría dará a los funcionarios la seguridad de que no se cambió ningún voto ni se le agregó ningún voto ilegítimo.
Recursos Humanos: Los empleadores pueden revisar los expedientes académicos almacenados en la cadena de bloqueo para confirmar que las personas han obtenido la acreditación que están reclamando.
Entretenimiento: La tecnología blockchain podría utilizarse para hacer que la distribución de música sea más justa y para resolver problemas de licencias. Los usuarios podían escuchar música y usar la cadena de bloques para pagar a los artistas directamente. Esto podría eventualmente conducir a la desaparición de las compañías discográficas tal como las conocemos.
Bienes raíces: Comprar y vender propiedades podría ser mucho más rápido y más racionalizado mediante el uso de la tecnología blockchain en lugar de documentación manual, extensa. Las aplicaciones de blockchain en bienes raíces pueden gestionar todo el proceso de punta a punta.
Entonces, ¿cómo el blockchain transformará la industria de la contabilidad?
La tecnología blockchain aplicada a la gestión tributaria y contable hará que ciertas prácticas contables e incluso algunos servicios profesionales sean obsoletos.
Por ejemplo, una vez que las transacciones se introducen en la cadena de bloques, no pueden ser alteradas. Las correcciones pueden hacerse después del hecho, pero son transparentes para todas las partes, por lo que los datos no pueden ser falsificados ni manipulados. Esto hace que la auditoría sea más fácil y más confiable, y reduce la posibilidad de error. En consecuencia, algunas de las tareas manuales involucradas en la auditoría pueden desaparecer, aunque es improbable que los auditores sean reemplazados por completo.
Además, se verifica la transacción en la cadena de bloques, por lo que elimina la necesidad de que ambas partes ingresen la transacción en sus propios libros. Alternativamente, puede conducir a un sistema de triple entrada en el que las transacciones se introducen tanto en los libros de contabilidad de ambas partes como en la cadena de bloques.
La seguridad también puede ser más fácil de manejar utilizando la tecnología blockchain, ya que hace que las finanzas sean casi impermeables a los hackeos. Esto se debe a la seguridad excepcionalmente fuerte proporcionada por el cifrado blockchain y el hecho de que no se puede simplemente hackear la cadena de bloqueos y realizar cambios no detectados y no autorizados.
¿Cómo los contadores pueden prepararse para la tecnología blockchain?
Según Ricardo Castro, especialista en Soluciones Tecnológicas Fiscales de Thomson Reuters, “no se trata de saber si la tecnología blockchain se generalizará; es una cuestión de cuándo. Es esencial para la industria de impuestos y contabilidad familiarizarse con la cadena de bloqueos y cómo funciona”.
“Los contadores pueden agregar más valor al proporcionar asesoramiento estratégico que al realizar funciones básicas de contabilidad; y la aparición de la tecnología de blockchain ayudará las empresas a acelerar este proceso de evolución. Todavía hay muchas preguntas sin respuestas sobre blockchain y cómo se adoptará, por lo que es fundamental que los contadores y auditores participen en esa conversación e impulsen activamente el futuro de la industria en esta dirección”, concluyó Castro.
La resiliencia en las cadenas de suministro no es solo una responsabilidad de los líderes del área; es un imperativo estratégico que debe abordarse a todos los niveles de la organización. Las empresas de capacitación tienen la oportunidad de liderar este cambio, proporcionando el conocimiento y las herramientas necesarias para que los líderes naveguen con éxito en un entorno empresarial cada vez más complejo. Invertir en capacitación se convertirá en un factor crítico para el éxito sostenido de las empresas en el futuro.
El de emprendedores busca la posibilidad de que los médicos comiencen a utilizar modelos anatómicos en 3D que son fieles a las características físicas de cada paciente.
De acuerdo con la Delegación de la Canacar, se tienen más de 6 mil 500 unidades de 169 empresas afiliadas. Desde aquí se maneja 74% de la carga consolidada de la región y 9% del total nacional.
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Cao Du is a lesson learned from the past. Master Lingxu is powerful, but he is only one person.Hundreds of Mountain Rats are difficult to deal with.
There should be no mistake now. Among the thousands of fishermen in Jinsha River in Kaiyuan Prefecture, there are not many with the surname Yu.He is very clear about Qingyang s situation. He is only in his early forties now.
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Such strength is no longer competitive for the various forces, and all the forces have even given up on the monks guarding the outside.The main caves of sect monks will all be in the sect, and only the caves in the sect will be safe and have more spiritual energy.
Of course, if the failure rate is really high, no monk would dare to ask the alchemist to take action.The size was even larger than his computer room. Li Shiming looked ugly.
Refining a bronze corpse with single spiritual roots will destroy a genius with single spiritual roots.I checked the main hall, bedroom and other rooms very smoothly, but found nothing.
Opportunity, maybe when he becomes stronger in the future, he will be able to truly come into contact with the knowledge of jade slips.He built himself up mentally to feel more at ease getting the storage bag.
Brew this medicine twice tomorrow, and I will give the antidote to you tomorrow night Mr.Chu Gang went to the backyard, summoned a spirit bird, and put the jade slip into the bamboo tube on the spirit bird s leg.
If the cultivators of the Immortal Cultivator Family took any action during the battle, it would be tantamount to being an enemy of the Senluo Sect.Fellow Taoist, be careful Li Shiming replied with a smile.
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A look of fear appeared on his face, because the rock wall above was torn open A huge dragon claw stretched out from the crack, tearing the solid mountain apart.The Moko priests only felt as if their ears were deafened and their eyes were about to be blinded.
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The thought flashed through Lin En s mind. This technique might be able to directly harm the soul, so it is no wonder that it is used as a common attack method by the opponent.
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The iron ball that was flying rapidly was directly stagnant in its original location.Fortunately, the thousand year rule of the empire and the church is still deeply rooted in the hearts of the people.
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The large nuclear explosion created by the other party can be said to be the most powerful magic nowadays.What is this A derivation equation of an Olympiad formula Aurora asked in confusion.
Just repairing the space time cracks that frequently appeared in foreign lands already occupied most of his energy.However, they do not rely on camel beasts to drag them, so they can gallop freely across the narrow plains.
But
why do you want to become a wizard End of Chapter During the time when she left Harbor Town, Ivina experienced confusion and uncertainty, and also encountered many dangers.