Blockchain: Emergent Industry Adoption and Implications for Accounting 论文
2017Journal of Emerging Technologies in Accounting引用 344
Blockchain Technology Applications and SecurityFinTech, Crowdfunding, Digital FinanceCloud Computing and Resource Management
摘要
ABSTRACT Blockchain is a distributed ledger technology poised to transform the accounting practice. In this paper, we provide an initial examination of the technology itself and discuss the associated opportunities and limitations. We also present an overview of the current blockchain-related practices in large accounting firms and trace significant milestones in this technology's emergence. Finally, we discuss some potential areas that future research could address.