Blockchain: Emergent Industry Adoption and Implications for Accounting-Reference-Cited by-同舟云学术

Blockchain: Emergent Industry Adoption and Implications for Accounting

Published:2017-09-01 Issue:2 Volume:14 Page:91-100
ISSN:1558-7940
Container-title:Journal of Emerging Technologies in Accounting
language:en
Short-container-title:

Author:

Kokina Julia¹,Mancha Ruben¹,Pachamanova Dessislava¹

Affiliation:

1. Babson College

Abstract

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.

Publisher

American Accounting Association

Subject

Computer Science Applications,Accounting

Link

http://meridian.allenpress.com/jeta/article-pdf/14/2/91/1763005/jeta-51911.pdf

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