A blockchain research framework: What we (don't) know, where we go from here, and how we will get there

M Risius, K Spohrer - Business & information systems engineering, 2017 - Springer
While blockchain technology is commonly considered potentially disruptive in various
regards, there is a lack of understanding where and how blockchain technology is effectively …

Accounting and auditing at the time of blockchain technology: a research agenda

J Schmitz, G Leoni - Australian Accounting Review, 2019 - Wiley Online Library
Blockchain is a distributed ledger technology expected to have significant impacts on the
accounting and auditing profession. This study, applicable and timely for both accounting …

Blockchain, business and the fourth industrial revolution: Whence, whither, wherefore and how?

D Kimani, K Adams, R Attah-Boakye, S Ullah… - … Forecasting and Social …, 2020 - Elsevier
Blockchain is one the most remarkable technological innovations of the 21st century. The
most notable application of blockchain is in the development and operation of …

Blockchain technology in the future of business cyber security and accounting

S Demirkan, I Demirkan, A McKee - Journal of Management …, 2020 - Taylor & Francis
This study looks into the current, and potential uses of Blockchain technology in business,
specifically in Accounting and in cybersecurity. We relate Blockchain uses to current …

Can blockchains serve an accounting purpose?

JG Coyne, PL McMickle - Journal of emerging technologies …, 2017 - publications.aaahq.org
The blockchain has enabled the successful creation of decentralized digital currency
networks. This success has prompted further investigation into the usefulness of blockchains …

Managing change with and through blockchain in accountancy organizations: A systematic literature review

A Tiron-Tudor, D Deliu, N Farcane… - Journal of Organizational …, 2021 - emerald.com
Purpose The purpose of this paper is to facilitate blockchain innovation immersion in
accountancy organizations by providing tools that allow organizations to manage the …

Blockchain in accounting research and practice: Current trends and future opportunities

E Pimentel, E Boulianne - Accounting Perspectives, 2020 - Wiley Online Library
This article provides a review of the accounting blockchain literature, with a focus on current
trends and recommendations for future research opportunities. Our review identifies seven …

Blockchain as the database engine in the accounting system

BS Tan, KY Low - Australian Accounting Review, 2019 - Wiley Online Library
This paper examines the prediction that blockchain technology will transform accounting
and the profession because transactions recorded on a blockchain can be aggregated into …

Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?

P Centobelli, R Cerchione, P Del Vecchio… - Accounting, Auditing & …, 2022 - emerald.com
Purpose This paper aims to design, build and evaluate a blockchain platform in the
accounting domain, taking an ecosystem perspective. To achieve this aim, the research …

Ascertaining auditors' intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy

L Ferri, R Spanò, G Ginesti… - Meditari Accountancy …, 2021 - emerald.com
Purpose This study aims to provide an empirically informed view on the auditing profession's
readiness to embrace “disruptive” technologies. Relying on evidence from Big 4 employees …