Blockchain implications for the accounting realm: A critique of extant studies

Rosanna Span?, Maurizio Massaro, Adele Caldarelli and Carlo Bagnoli

MANAGEMENT CONTROL, 2023, vol. 2023/1, issue 1, 21-42

Abstract: The current paper critically explores current research on the topic of accounting and blockchain. It draws from the commonly accepted categorization of account-ing studies into financial accounting, managerial accounting, taxation, and other accounting-related subjects. Borrowing this categorization and assuming a more holistic posture to observe blockchain implications for accounting, the study dis-cusses how blockchain can contribute to each building block of accounting studies and helps expand the boundaries of accounting research. The piece has relevance for the academic debate and, above all, for practitioners and policymakers, raising several issues that need to be dealt with in the foreseeable future

Date: 2023
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