Blockchain is deemed to revolutionise the accounting profession, its features of decentralization, transparency and immutability enable this technology to increase the quality and trust over a firm’s financial and non-financial reporting and provide important insight for management accounting and performance improvement. Through a review of previous literature, the phasis of blockchain development within the accounting ecosystem will be analysed and avenues for future research and applications outlined.
Blockchain technology in the accounting field: a systematic literature review
Pizzato, Giorgia
2021/2022
Abstract
Blockchain is deemed to revolutionise the accounting profession, its features of decentralization, transparency and immutability enable this technology to increase the quality and trust over a firm’s financial and non-financial reporting and provide important insight for management accounting and performance improvement. Through a review of previous literature, the phasis of blockchain development within the accounting ecosystem will be analysed and avenues for future research and applications outlined.File in questo prodotto:
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Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/20.500.14247/9426