Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption

Giovanna Centorrino, Guido Noto and Daniela Rupo

MANAGEMENT CONTROL, 2022, vol. 2022/3, issue 3, 65-88

Abstract: Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author?s knowledge, this is the first study specifically focused on BT and inter-organizational management control.

Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 104&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:macoma:v:html10.3280/maco2022-003004

Ordering information: This journal article can be ordered from
http://www.francoang ... o.aspx?IDRivista=166

Access Statistics for this article

MANAGEMENT CONTROL is currently edited by FrancoAngeli

More articles in MANAGEMENT CONTROL from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().