Kripto paraların niteliği üzerine kavramsal araştırma: 2016-2018 yılları arası bitcoin literatür incelemesi

Abstract

Bitcoin, emerged in 2008, trading is legal in some countries, although it is forbidden in others due to excessive volatility in its prices. Yet, bitcoin is a fact of our lives. For this reason, the solutions of the problems that may be encountered in order to legalize and control Bitcoin from the perspective of accounting are investigated. The first problem faced is to determine the qualification of Bitcoin. Bitcoin's financial movements need to be examined to include Bitcoin in the money, securities or commodity group. The aim of this study is to investigate the studies of Bitcoin between 2016-2018 to contribute to the related academicians and researchers. In these studies, questions will be sought that which values of Bitcoin are used such as level values or returns, what kind of asset behavior was Bitcoin exhibited, and what kind of result has been reached in terms of Bitcoin's qualification. In this context, the nature of Bitcoin from finance and accounting perspective will be investigated instead of technological and mathematical infrastructure. As a result, this study will be the compilation of the studies conducted by the researchers in this process in which there is concept confusion about the qualification of Bitcoin. The fact that there has been no disclosure from any official institution in this regard that causes uncertainty, yet this study will lead to the disappearance of this uncertainty