Tecnologías de la Información

Blockchain

Blockchain
octubre 17
2017

“Blockchain”, promete una substancial mejora y velocidad para llevar a cabo transacciones económicas, transferencias de fondos, reducción de costos en trasferencia de los mismos, rapidez y sin la participación del sistema bancario, adicionalmente, elimina ineficiencias y costos asociados con el manejo de datos.

¿QUÉ ES BLOCKCHAIN?

Blockchain es un libro global digital donde se registran transacciones económicas en bloques, son completamente públicas, las cuales quedan registradas de manera transparente. El libro global es actualizado continuamente por una cantidad enorme de personas. Por tal motivo, es casi imposible “hackearlo” porque esto implicaría irrumpir el poder computacional de todos los usuarios. Es algo así como hackear todo el sistema WWW. Estas transacciones en bloques son selladas electrónicamente y conectadas al bloque anterior, entonces las operaciones no pueden ser alteradas una vez realizadas.  Hasta el momento, el valor monetario de las transacciones es únicamente en cryptomonedas “Cryptocurrencies” esto quiere decir, monedas digitales que no son controladas por ningún banco central.

La referencia asociada a las palabras “block” y “chain” se encuentra en trabajos de criptografía y como sellar en tiempo documentos digitales  realizado en 1991 por Stuart Haber y W. Scott Stornetta. 17 años después, en 2008, Satoshi Nakamoto (probablemente un nombre ficticio o un grupo de científicos) unió las dos palabras y extendió el concepto para el proceso de Bitcoins, moneda digital.

El termino blockchain es relativamente nuevo, tiene menos de 10 años, antes de 2008 nadie hablaba del mismo. A partir de 2013, se hizo más conocido con el aumento sustancial de valor del “Bitcoin”.

En perspectiva con el tema de blockchain, las operaciones que se realizan a través de las casas de bolsa en Wall Street, están completamente automatizadas y están a disposición en línea inmediatamente, por ejemplo: la ejecución de las órdenes de compra, venta, el proceso de la información, de los estados de cuenta, constancias de retención de impuestos, reportes financieros trimestrales y anuales, pago de dividendos, etcétera.

En la actualidad los inversionistas pueden realizar operaciones a costos verdaderamente accesibles debido a que hace años las casas de bolsa decidieron invertir y establecer un proceso rápido y directo. Este cambio es un antecedente también a lo que es blockchain, pero sin usar el nombre.

Blockchain es mucho más que una moneda digital (por ejemplo, Bitcoin). Hoy en día, algunas personas confunden Bitcoin con Blockchain, sin embargo, son dos cosas completamente diferentes. Blockchain fue desarrollado para poder hacer transacciones con Bitcoins pero en realidad blockchain es un libro digital global que no solamente registra transacciones en Cryptos, también funge como el almacén para todo tipo de documentos. Blockchain es como la autopista donde pasan no solo operaciones en cryptomonedas sino muchas otras aplicaciones.

Blockchain tiene el potencial de cambiar completamente la forma en que se hacen y guardan los documentos y contratos de negocios.

Comienza a tener aplicaciones en casi cualquier industria por la eficiencia y seguridad que brinda. Aplicación en industrias tan diversas como: empresas de transporte, alimentos, farmacéutica, bancos, etcétera. Blockchain, permitirá detectar errores precisos, en la cadena del proceso de manufactura de productos o servicios.

CONCEPTOS BÁSICOS PARA ENTENDER BLOCKCHAIN

1.- Blockchain es seguro e inmutable

Mientras todos piensan que la WWW es pública, blockchain protege las transacciones e incrementa la seguridad y privacidad. En teoría, no puede ser hackeado porque eso implicaría tener una capacidad de cómputo superior a la capacidad de los que lo mantienen y actualizan el libro global de la red actual, lo cual es técnicamente imposible, es como decir que alguien tiene capacidad de hackear el Internet.

2.- Blockchain es como un internet de valor.

En comparación a enfocarse al intercambio y transmisión de información, el internet de valor se centra en las transacciones y precisamente este es el concepto por el cual en el ambiente contable será sentido muy fuerte. Es posible que los primeros procesos donde se aplicara blockchain sea en cuentas por cobrar y cuentas por pagar. Porque este sistema permitirá estar en control de operaciones de todo el proceso hasta los pagos y cobros. Ejemplo, no habrá posibilidad de que un proveedor indique que no se le ha realizado algún pago cuando este ya ha sido realizado debido a que la información estará registrada y disponible para todos.

3.- Blockchain creara nuevas oportunidades de negocios.

Debido a que la velocidad de las transacciones a través de blockchain incrementa significativamente, esto puede significar valor en la realización de auditorías de estados financieros, que usualmente son llevadas a cabo meses después de realizarse las operaciones. Consecuentemente, las auditorias deberán ser más rápidas y a un precio menor. Esto no quiere decir que los auditores se duerman en sus laureles, al contrario, podrán utilizar más las bases de datos haciendo proyecciones hacia el futuro en lugar de ver hacia atrás. Esta situación seria un valor agregado que, hasta el día de hoy, los auditores no han logrado porque se supone que no es la naturaleza de la auditoria, pero esto puede empezar a cambiar.

4.- Estudiar y entender cómo funciona Blockchain hará la diferencia entre los profesionales de la contaduría pública.

Los profesionales de las finanzas deben entender cómo funciona tan pronto sea posible. Los contadores que entiendan como funciona, podrán ofrecer más y mejores servicios en un futuro no lejano, de otra manera, la contaduría pública tiene el riesgo de ser poco relevante en los próximos años.

Conclusión

Como especialistas de la contaduría pública, es una necesidad comenzar a entender cómo funciona blockchain. Es una nueva oportunidad que podemos explotar muy pronto. Algunas personas indican que transformara el sistema financiero, contable y de auditoria de manera radical.

Antes de que pudiera dejar obsoleta la contabilidad y auditoría como las conocemos, es tiempo de comenzar a ocuparnos a entender su funcionamiento.

Es de esperarse que blockchain empiece a reemplazar los sistemas contables muy pronto.

C.P.C. Froylan Melchor López

Integrante de la Comisión de Finanzas y Sistema Financiero Sur del Colegio

nalyorf1@gmail.com

Fuentes:

Could this be IBM’s Revenue Catalyst Agosto 2017, Henry Miles

Journal of Accountancy –  Julio 2017

Journal of Accountancy – Junio 2017

How to time-Stamp a Digital Document, Stuart Haber & W. Scott Stornetta, 1991

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