This paper will revisit two existing technologies—the more traditional relational database and a newer solution, Google Sheets—for storing and sharing data over the network, and their applicability to meeting an accounting organization’s business needs. These two technologies, along with blockchain, will be evaluated against a set of criteria that are essential to most business operations. Decision makers can use this framework that identifies the capabilities and shortfalls of each of these technologies to inform the most effective and appropriate technological solution for individual business opportunities. Further, the paper will address the implications on how an accounting organization addresses data governance. Lastly, a decision paradigm, based on an established set of criteria, is presented to guide an organization in choosing the most appropriate technology. In other words, no single one technology will provide the solution for all business problems.

中文翻译：

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区块链：企业的下一个新“ It”技术-区块链，关系数据库和Google表格的比较

本文将回顾两种现有技术-更传统的关系数据库和更新的解决方案Google Sheets-用于通过网络存储和共享数据，以及它们在满足会计组织业务需求方面的适用性。这两种技术以及区块链将根据大多数业务运营必不可少的一组标准进行评估。决策者可以使用此框架来识别每种技术的功能和不足，从而为单个商机提供最有效，最适当的技术解决方案。此外，本文还将探讨会计组织如何处理数据治理的含义。最后，基于一套既定标准的决策范式，旨在指导组织选择最合适的技术。换句话说，没有一种技术可以为所有业务问题提供解决方案。