[HTML][HTML] Accounting and auditing with blockchain technology and artificial Intelligence: A literature review

H Han, RK Shiwakoti, R Jarvis, C Mordi… - International Journal of …, 2023 - Elsevier
This paper surveys the published work on how blockchain technology will impact accounting
in general, but AI-enabled auditing specifically. The purpose is to investigate how …

Blockchain in accounting research: current trends and emerging topics

T Garanina, M Ranta, J Dumay - Accounting, Auditing & …, 2022 - emerald.com
Purpose This paper provides a structured literature review of blockchain in accounting. The
authors identify current trends, analyse and critique the key topics of research and discuss …

Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis

S Secinaro, F Dal Mas, V Brescia… - Accounting, Auditing & …, 2021 - emerald.com
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding
analysis | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

The impact of artificial intelligence and blockchain on the accounting profession

Y Zhang, F Xiong, Y Xie, X Fan, H Gu - Ieee Access, 2020 - ieeexplore.ieee.org
Recent developments in technology have introduced dramatic changes to the practice of the
accounting profession. This paper provides a comprehensive review of current …

A (new) role for business–Promoting the United Nations' Sustainable Development Goals through the internet-of-things and blockchain technology

C De Villiers, S Kuruppu, D Dissanayake - Journal of business research, 2021 - Elsevier
We outline the business opportunity for the provision of measurement technology, linked to
the internet, ie the internet-of-things (IoT), which feeds information into blockchains …

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy

MMA Afifa, HV Van, TLH Van - Journal of Financial Reporting and …, 2022 - emerald.com
Purpose The purpose of this study is to use an extended Unified Theory of Acceptance and
Use of Technology (UTAUT) model to investigate the intention to use blockchain from the …

[HTML][HTML] The impacts of emerging technologies on accountants' role and skills: Connecting to open innovation—a systematic literature review

N Kroon, M do Céu Alves, I Martins - Journal of Open Innovation …, 2021 - Elsevier
Purpose: This paper reviews the recent accounting literature focusing on emerging
technologies' impacts on accountants' role and skills. Specifically, it determines what …

Triple‐entry accounting with blockchain: How far have we come?

CW Cai - Accounting & Finance, 2021 - Wiley Online Library
Although double‐entry accounting has been used for more than 600 years, today's era of
disruptive technological change utilising blockchain and FinTech has led to the emergence …

The disruption of blockchain in auditing–a systematic literature review and an agenda for future research

R Lombardi, C de Villiers, N Moscariello… - Accounting, Auditing & …, 2021 - emerald.com
The disruption of blockchain in auditing – a systematic literature review and an agenda for
future research | Emerald Insight Books and journals Case studies Expert Briefings Open …

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 …