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.
Tecnología de información ayuda al sector de hospitalidad a construir un programa de lealtad relevante y personalizado que beneficie al cliente y reduzca costos de mantenimiento para la compañía.
Un solo negocio puede tener diferentes buyer personas; esto quiere decir que el mensaje tendrá que irse adaptando al perfil y necesidades de cada comprador.
Estas 10 empresas no solo lideran en términos de ingresos y empleados, sino que también destacan por su enfoque en la calidad, la sostenibilidad y la innovación en sus cadenas de suministro. Su éxito es un testimonio de la importancia de una gestión de cadena de suministro de primera clase en el mundo empresarial moderno. Conócelas! Lee nuestro articulo completo aquí
La cuenta regresiva de movilidad eléctrica ha comenzado: 2020 podría representar el punto de este cambio. Volkswagen acelera hacia la nueva era con la nueva generación de vehículos eléctricos innovadores.
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The Wen Sihu looked at Ye Fei indifferently, even though he was a level lower than Nanyun Luan , is the Huazang realm, but facing Ye Fei, he is confident of victory.They held spiritual weapons and also killed the underground demons.
Have you heard that the Yin Yang Sect suffered heavy losses this time.I heard that Shangguan Lingyun was traveling abroad.
Some people know this clear water sword and can t help but lost his voice.I will definitely find Senior Sister, Third Senior Sister and Xue er.
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The professional circle is a pyramid structure, and the higher you go, the smaller it becomes.With his sharp facial features, he had a great advantage in the field of vision.
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He can break through with the eighth level Qi Refining level.When he was in Qingfeng Hall, Qingyang spent more than a year consolidating his cultivation and condensing his Qi.
But Yu Mengmiao changed even more. She was willing to date Wei Yufeng before, but then she suddenly became cold.It is very likely that Qin Ruyan is interested in him.
Although it takes a lot of effort, it also proves that this place is indeed a vein of spiritual stone.Who knows whether what you said on your own initiative is true or false Yuyao Sanren, it s up to you.
Unexpectedly, Qingyang had already prepared it, and narrowly avoided Senior Sister Jiao s ultimate move, and at the same time caught Chance struck back.The formation outside the secret passage only shook slightly and seemed not to be affected at all.
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Almost few monks dared to face the enemy head on. They all dodged, dodged the front of the forest piercing beast, or flew into the air.However, Qingyang did not agree. This time, he took action for the sake of his friend s face, not for these things.
As for other gains, eighty spiritual stones in four months is not too much, and there are about two hundred in one year.Everyone is still young now. For some monks with short lifespan, this blood lotus root is a treasure that is hard to buy for a million dollars.
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It seems that the situation is not good. If the high level monsters have this strength, wouldn t the human monks have no chance of winning The five golden elixir monks suddenly turned red.Knowing that these third level living dead might still be alive, Qingyang didn t dare to step forward to check, and used the dual sword technique from a distance
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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.