Accounting Information Systems: The Scope of Blockchain Accounting

Iacopo Ennio Inghirami ()
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Iacopo Ennio Inghirami: University of Milano-Bicocca

A chapter in Digital Business Transformation, 2020, pp 107-120 from Springer

Abstract: Abstract Distributed Ledger Technology—of which Blockchain is an example—is revolutionizing different sectors, creating new challenges and new opportunities. In this paper, we will investigate the impact of this technology on Accounting and Accounting Information Systems (AIS). The adoption of a Distributed Ledger Accounting presents extremely interesting characteristics, eliminating or redefining the role of entities external to the company, such as Banks, Insurance Companies, Certified Public Accountants and Auditors. Furthermore, we will try to outline the impact of this technology on AIS by hypothesising possible paths of development.

Keywords: Accounting information systems; Distributed ledger technology; Blockchain; Double entry accounting; Triple entry accounting (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1007/978-3-030-47355-6_8

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