Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry

Maria Karajovic, Henry M. Kim and Marek Laskowski

Australian Accounting Review, 2019, vol. 29, issue 2, 319-330

Abstract: This paper aims to propound a thorough and circumspect analysis of the implications of blockchain technology in the accounting profession and its broader industry. The analysis begins with a summary of early developments by first movers and how they are harnessing blockchain technology to improve business practices. Concomitantly, the paper will go on to discuss how this technology will streamline accounting processes, specifically as the technology approaches critical mass. Finally, a discussion of its long‐term implications will follow through a more philosophical and conceptual dialogue. Throughout the paper, criticisms will be raised to address concerns regarding blockchain's widespread use.

Date: 2019
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