Digital asset accounting systems and digital signatures

This is another principally new practic-oriented discipline which is directly related to the use of one ‘end-to-end’ digital technology – blockchain to apply into new accounting systems, which are actually available now, to anyone and for free. The tutor is a young expert with many years of unique practical experience in the field of digital accounting systems and blockchain solutions, he is one of the best graduates of our Department and Institute, in 2021.

The discipline covers a theoretical overview of modern methods of remote identification and verification of a person, digital signatures, paperless document circulation, as well as an overview of world trends and solutions with digital data accounting systems. The “highlight” of this course is the original educational and practical material about logics and real experience of building digital data accounting systems based on blockchain, in particular – in the form of an ecosystem.

This becomes important in a context of difficult-to-predict development of neural networks (in particular, the consequences of ‘Chat GPT’). This means that blockchain-based user verification is a key (who knows if is it an only key?) technological means of containing dangerous manifestations of artificial intelligence – human-controlled or uncontrolled – for humanity. Ukrainian specialists have significant success and global prospects in this.

Volume of study load: 5 ECTS credits.

  • to deepen students’ understanding of useful technological and organizational features of modern and potentially new ways of accounting for assets and digital identification so that students can consciously and confidently distinguish between the main and secondary in information flow in this area.
  • Based on this, it is expected that students (a) will be able to develop projects of new initiatives and business and community ideas based on the known capabilities of technologies (this is important for commercial and public sectors) and (b) be more ready for ‘horizontal’ networking with like-minded people during the initiation of economic changes in their country and region.
  • Economic and legal nature of the Bitbon System / Simcord, 2021. URL : https://www.bitbon.space/ua/economic-legal-nature-bitbon-system
  • FATF (2020). Guidance on Digital Identity. URL : fatf-gafi.org/publications/documents/digital-identity-guidance.html
  • Legal Recognition of Blockchain Registries and Smart Contracts / R. Herian. EU Blockchain Observatory & Forum, 2018. 47 p.
  • Kavun S. (2008). Information security. Education manual Part 2. (in Ukrainian)
  • Technologies of information protection: a textbook for students. special 122 “Computer science” / Yu. A. Tarnavskyi; KPI named after Igor Sikorsky. Kyiv: KPI named after Igor Sikorskyi, 2018. 162 p. (in Ukrainian)
  • Ostapov S. (2013). Technologies of information protection: teaching. manual. Kharkiv, 2013. 476 p. (in Ukrainian)
  • Yaroschuk O., Belova I. (2020). Blockchain technology in accounting and auditing. DOI: https://doi.org/10.35774/ibo2020.03.028 (in Ukrainian)
  • NBU (2020). Remote identification and verification of the client. 14 p. URL: https://bank.gov.ua/admin_uploads/article/2_pr_2020-11-20.pdf?v=4 (in Ukrainian)
  • Tolmach M. (2021). Digital technologies in education: possibilities and trends of application. DOI: 10.31866/2617-796X.4.2.2021.247474 (in Ukrainian)

Tutor

Aleksandr Basyuk

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