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Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets

Peter J. McAliney () and Ban Ang ()
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Peter J. McAliney: Montclair State University
Ban Ang: Chenery & Company, Inc.

International Journal of Disclosure and Governance, 2019, vol. 16, issue 4, 163-173

Abstract: Abstract This paper will revisit two existing technologies—the more traditional relational database and a newer solution, Google Sheets—for storing and sharing data over the network, and their applicability to meeting an accounting organization’s business needs. These two technologies, along with blockchain, will be evaluated against a set of criteria that are essential to most business operations. Decision makers can use this framework that identifies the capabilities and shortfalls of each of these technologies to inform the most effective and appropriate technological solution for individual business opportunities. Further, the paper will address the implications on how an accounting organization addresses data governance. Lastly, a decision paradigm, based on an established set of criteria, is presented to guide an organization in choosing the most appropriate technology. In other words, no single one technology will provide the solution for all business problems.

Keywords: Blockchain; Relational databases; Google Sheets; Data governance (search for similar items in EconPapers)
Date: 2019
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