Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer

Author:

Kinory Ethan1,Smith Sean Stein2,Church Kimberly Swanson3

Affiliation:

1. Rutgers, The State University of New Jersey

2. Lehman College–CUNY

3. University of Missouri–Kansas City

Abstract

ABSTRACT While the accounting profession determines the possible future impacts of blockchain, universities will need to prepare students for a career using the disruptive technology. This necessitates hands-on training to teach the basics of modeling a blockchain network. Hyperledger is an open source blockchain advancement initiative hosted by The Linux Foundation (IBM n.d.). Hyperledger Composer is a specific Hyperledger project that provides a framework and necessary tools to facilitate new blockchain development. This proposal walks students through three use cases with the outcome of (1) familiarizing them with IBM's Hyperledger Composer (a virtual playground in which they can experiment with numerous blockchains), (2) orienting them to the underlying code that drives blockchains, and (3) improving their technological agility by directing them to manipulate the code and observe the functional effects.

Publisher

American Accounting Association

Subject

Computer Science Applications,Accounting

Reference28 articles.

1. American Institute of Certified Public Accountants and the Chartered Professional Accountants of Canada (AICPA and CPA Canada). 2017. Blockchain technology and its potential impact on the audit and assurance profession. Available at: https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/blockchain-technology-and-its-potential-impact-on-the-audit-and-assurance-profession.pdf

2. Association to Advance Collegiate Schools of Business (AACSB). 2018. 2018 eligibility procedures and accreditation standards for accounting accreditation. Available at: https://www.aacsb.edu/-/media/aacsb/docs/accreditation/accounting/standards-and-tables/2018-accounting-standards.ashx?la=en&hash=8DCDA6CE3B0CEF6AB82D39CBF53995DA96111196

3. Bheemaiah, K. 2015. Why business schools need to teach about the blockchain. Available at: https://pdfs.semanticscholar.org/3e43/6b6b923bc365bb922227f3bfc92b5c54b225.pdf

4. Burnes, B. 2015. Understanding resistance to change—Building on Coch and French. Journal of Change Management15 ( 2): 92– 116. https://doi.org/10.1080/14697017.2014.969755

5. Coch, L. , and French,J. R. P.Jr 1948. Overcoming resistance to change. Human Relations1 ( 4): 512– 532. https://doi.org/10.1177/001872674800100408

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