Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms

Maria Cadiz Dyball () and Ravi Seethamraju ()
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Maria Cadiz Dyball: The University of Sydney Business School
Ravi Seethamraju: The University of Sydney Business School

Information Systems Frontiers, 2025, vol. 27, issue 2, No 3, 429-448

Abstract: Abstract This paper reports on a study that investigated how the business models of Australian accounting firms are impacted by audit clients using blockchain technology. Semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms reveal that firms are gradually adapting their business models by offering value propositions that involve efficiency, complementarities and novelty, despite a formative blockchain ecosystem in Australia. This ecosystem is characterized by clients’ reluctance to use blockchain platforms for financial systems and a lack of clear direction on applicable accounting standards and consensus on blockchain standards and governance.

Keywords: Blockchain; Business models; Accounting firms (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s10796-024-10547-1

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