Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Bücher
Zeitschriften
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
SLX-Digitalkonferenz: Zukunftswerkstatt 2024

Mehr Umsatz mit Top-Kontakten

Am 7. Mai erfahren Sie, wie Vertriebsteams Leadgenerierung, Leadnurturing und Leadstrategien effizient steuern können.
Erweiterte Suche
Anmelden
nach oben
Erschienen in:
Introduction: Analytics in Accounting and Auditing Kapitel lesen Erstes Kapitel lesen

2023 | OriginalPaper | Buchkapitel

23. How Blockchain Is Transforming Accounting, Auditing and Finance: A Systematic Review

verfasst von : Manpreet Singh, Mahesh Joshi, Sharad Sharma, Tarek Rana

Erschienen in: Handbook of Big Data and Analytics in Accounting and Auditing

Verlag: Springer Nature Singapore

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Blockchain technology (BT) has been receiving increasing attention from the academics and practitioners, in terms of its emergence, evolution, transformation, potential disruptions, technical aspects, and implications on accounting, auditing and finance practices. Through a review of the 51 papers published from 2015 to 2021 in Scopus indexed academic journals in accounting and auditing. Based on the analysis of the selected papers, this chapter charts the current knowledge on BT, examines key themes identified from the literature, and recommends opportunities for future research. The chapter finds that the innovation and ensuing disruption of BT is still in an emerging phase, particularly the scope and influence in the accounting, auditing, and finance practice and research. The findings of this chapter can be used by the key stakeholders involved in professional practice in the accounting and auditing domain. The chapter offers avenues for future research seeking to develop theory and align theory-practice.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Vorheriges Kapitel Does Virtual Reality Enhance Taxation (Capital Allowances) Learning? An International Study
Literatur
Abbas, Z., Raza, S., & Ejaz, K. (2008). Systematic reviews and their role in evidence—Informed health care. JPMA: The Journal of the Pakistan Medical Association, 58(10), 561.
Abreu, P. W., Aparicio, M., & Costa, C. J. (2018). Blockchain technology in the auditing environment. Paper presented at the 2018 13th Iberian Conference on Information Systems and Technologies (CISTI).
Al Harthy, K., Al Shuhaimi, F., & Al Ismaily, K. K. J. (2019). The upcoming blockchain adoption in higher-education: Requirements and process. Paper presented at the 2019 4th MEC International Conference on Big Data and Smart City (ICBDSC).
Ali, O., Ally, M., & Dwivedi, Y. (2020). The state of play of blockchain technology in the financial services sector: A systematic literature review. International Journal of Information Management, 54, 102199.CrossRef
Ali, O., Shrestha, A., Soar, J., & Wamba, S. F. (2018). Cloud computing-enabled healthcare opportunities, issues, and applications: A systematic review. International Journal of Information Management, 43, 146–158.CrossRef
Ali, R., Barrdear, J., Clews, R., & Southgate, J. (2014). Innovations in payment technologies and the emergence of digital currencies. Bank of England Quarterly Bulletin, Q3, 262–275.
Angeles, R. (2019). Blockchain-based healthcare: Three successful proof-of-concept pilots worth considering. Journal of International Technology and Information Management, 27(3), 47–83.CrossRef
Appelbaum, D., & Nehmer, R. (2017). Designing and auditing accounting systems based on blockchain and distributed ledger principles. Feliciano School of Business.
Appelbaum, D., & Nehmer, R. A. (2020). Auditing cloud-based blockchain accounting systems. Journal of Information Systems, 34(2), 5–21.CrossRef
Ashta, A., & Biot-Paquerot, G. (2018). FinTech evolution: Strategic value management issues in a fast changing industry. Strategic Change, 27(4), 301–311.CrossRef
Aune, R. T., Krellenstein, A., O’Hara, M., & Slama, O. (2017). Footprints on a blockchain: Trading and information leakage in distributed ledgers. The Journal of Trading, 12(3), 5–13.CrossRef
Bartolomé, A., & Steffens, K. (2011). Technologies for self-regulated learning. In Self-regulated learning in technology enhanced learning environments (pp. 21–31). Brill.
Birch, D., Brown, R. G., & Parulava, S. (2016). Towards ambient accountability in financial services: Shared ledgers, translucent transactions and the technological legacy of the great financial crisis. Journal of Payments Strategy & Systems, 10(2), 118–131.
Bonsón, E., & Bednárová, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725–740.CrossRef
Brandon, D. (2016). The blockchain: The future of business information systems. International Journal of the Academic Business World, 10(2), 33–40.
Brennan, N. M., Subramaniam, N., & van Staden, C. J. (2019). Corporate governance implications of disruptive technology: An overview. Elsevier.
Brühl, V. (2017). Virtual currencies, distributed ledgers and the future of financial services. Intereconomics, 52(6), 370–378.CrossRef
Brukhanskyi, R., & Spilnyk, I. (2019). Cryptographic objects in the accounting system. Paper presented at the 2019 9th International Conference on Advanced Computer Information Technologies (ACIT).
Bumgarner, N., & Vasarhelyi, M. A. (2018). Continuous auditing—A new view1. In Continuous auditing. Emerald Publishing Limited.
Byström, H. (2019). Blockchains, real-time accounting, and the future of credit risk modeling. Ledger Journal, 4(4), 40–47.
Cai, C. W. (2018). Disruption of financial intermediation by FinTech: A review on crowdfunding and blockchain. Accounting & Finance, 58(4), 965–992.CrossRef
Canaday, T. (2017). Evolving a payments business to meet the demands of a distributed economy. Journal of Payments Strategy & Systems, 11(1), 15–22.
Casino, F., Dasaklis, T. K., & Patsakis, C. (2019). A systematic literature review of blockchain-based applications: Current status, classification and open issues. Telematics and Informatics, 36, 55–81.CrossRef
Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How blockchain can impact financial services—The overview, challenges and recommendations from expert interviewees. Technological Forecasting and Social Change, 158, 120166.CrossRef
Chen, C. (2004). Searching for intellectual turning points: Progressive knowledge domain visualization. Proceedings of the National Academy of Sciences, 101(suppl 1), 5303–5310.CrossRef
Christensen, C., & Euchner, J. (2011). Managing disruption: An interview with Clayton Christensen. Research-Technology Management, 54(1), 11–17.
Christensen, C. M. (1997). The innovator’s dilemma: How new technologies cause great firms to fail. Harvard Business School Press.
Christensen, C. M. (2013). The innovator’s dilemma: When new technologies cause great firms to fail. Harvard Business Review Press.
Christensen, C. M., & Bower, J. L. (1996). Customer power, strategic investment, and the failure of leading firms. Strategic Management Journal, 17, 197–218.
Christensen, C. M., Anthony, S. D., & Roth, E. A. (2004). Seeing what’s next: Using the theories of innovation to predict industry change. Harvard Business Press.
Christensen, C. M., Kaufman, S. P., & Shih, W. C. (2008). Innovation killers. Harvard Business Review, 86, 98–105.
Christidis, K., & Devetsikiotis, M. (2016). Blockchains and smart contracts for the internet of things. IEEE Access, 4, 2292–2303. CrossRef
Chung, M., & Kim, J. (2016). The internet information and technology research directions based on the fourth industrial revolution. KSII Transactions on Internet & Information Systems, 10(3), 1311–1320.
Clemons, E. K., Dewan, R. M., Kauffman, R. J., & Weber, T. A. (2017). Understanding the information-based transformation of strategy and society. Journal of Management Information Systems, 34(2), 425–456.CrossRef
Cong, Y., Du, H., & Vasarhelyi, M. A. (2018). Technological disruption in accounting and auditing. American Accounting Association.CrossRef
Coren, E., & Fisher, M. (2006). The conduct of systematic research reviews for SCIE knowledge reviews. SCIE.
Coyne, J. G., & McMickle, P. L. (2017). Can blockchains serve an accounting purpose? Journal of Emerging Technologies in Accounting, 14(2), 101–111.CrossRef
Cruz, J. P., Kaji, Y., & Yanai, N. (2018). RBAC-SC: Role-based access control using smart contract. IEEE Access, 6, 12240–12251.CrossRef
Dai, J., He, N., & Yu, H. (2019). Utilizing blockchain and smart contracts to enable audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting, 16(2), 23–41.
Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21.CrossRef
Davidson, S., De Filippi, P., & Potts, J. (2016). Economics of blockchain. Available at SSRN 2744751.
De Meijer, C. R. (2016). The UK and blockchain technology: A balanced approach. Journal of Payments Strategy & Systems, 9(4), 220–229.
de Ridder, C. A., Tunstall, M. K., & Prescott, N. (2017). Recognition of smart contracts in the United States. Intellectual Property & Technology Law Journal, 29(11), 17–19.
DeSanctis, G., & Poole, M. S. (1994). Capturing the complexity in advanced technology use: Adaptive structuration theory. Organization Science, 5(2), 121–147.CrossRef
Dierksmeier, C., & Seele, P. (2018). Cryptocurrencies and business ethics. Journal of Business Ethics, 152(1), 1–14.CrossRef
Dikert, K., Paasivaara, M., & Lassenius, C. (2016). Challenges and success factors for large-scale agile transformations: A systematic literature review. Journal of Systems and Software, 119, 87–108.CrossRef
Dowd, K., & Hutchinson, M. (2015). Bitcoin will bite the dust. Cato Journal, 35(2), 357–382.
Du, W. D., Pan, S. L., Leidner, D. E., & Ying, W. (2019). Affordances, experimentation and actualization of FinTech: A blockchain implementation study. The Journal of Strategic Information Systems, 28(1), 50–65.CrossRef
Duan, B., Zhong, Y., & Liu, D. (2017). Education application of blockchain technology: Learning outcome and meta-diploma. Paper presented at the 2017 IEEE 23rd International Conference on Parallel and Distributed Systems (ICPADS).
Engelhardt, M. A. (2017). Hitching healthcare to the chain: An introduction to blockchain technology in the healthcare sector. Technology Innovation Management Review, 7(10), 22–34.CrossRef
Erik, P. M., Vermeulen, M. F., & Kaal, W. (2018). Why blockchain will disrupt corporate organizations—What can be learned from the “digital transformation.” The Journal of the British Blockchain Association, 1(2), 6352.
Evans, D. (2003). Hierarchy of evidence: A framework for ranking evidence evaluating healthcare interventions. Journal of Clinical Nursing, 12(1), 77–84.CrossRef
Fanning, K., & Centers, D. P. (2016). Blockchain and its coming impact on financial services. Journal of Corporate Accounting & Finance, 27(5), 53–57.CrossRef
Florida, R., & Kenney, M. (1990). High-technology restructuring in the USA and Japan. Environment and Planning A, 22(2), 233–252.
Frizzo-Barker, J., Chow-White, P. A., Adams, P. R., Mentanko, J., Ha, D., & Green, S. (2020). Blockchain as a disruptive technology for business: A systematic review. International Journal of Information Management, 51, 102029.CrossRef
Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain? Journal of Corporate Accounting & Finance, 31(2), 34–46.CrossRef
Gainsbury, S. M., & Blaszczynski, A. (2017). How blockchain and cryptocurrency technology could revolutionize online gambling. Gaming Law Review, 21(7), 482–492.CrossRef
Glaser, F. (2017). Pervasive decentralisation of digital infrastructures: A framework for blockchain enabled system and use case analysis. Paper presented at the Proceedings of the 50th Hawaii international conference on system sciences.
Gobble, M. M. (2015). The case against disruptive innovation. Research-Technology Management, 58(1), 59–63.
Gomber, P., Kauffman, R. J., Parker, C., & Weber, B. W. (2018). On the fintech revolution: Interpreting the forces of innovation, disruption, and transformation in financial services. Journal of Management Information Systems, 35(1), 220–265.CrossRef
Govindarajan, V., & Kopalle, P. K. (2006). Disruptiveness of innovations: Measurement and an assessment of reliability and validity. Strategic Management Journal, 27(2), 189–199.
Grant, G., & Hogan, R. (2015). Bitcoin: Risks and controls. Journal of Corporate Accounting & Finance, 26(5), 29–35.CrossRef
Greenspan, G. (2016). Four genuine blockchain use cases. MultiChain [blog], 10.
Halamka, J. D., Lippman, A., & Ekblaw, A. (2017). The potential for blockchain to transform electronic health records. Harvard Business Review, 3(3), 2–5.
Hamilton, M. (2020). Blockchain distributed ledger technology: An introduction and focus on smart contracts. Journal of Corporate Accounting & Finance, 31(2), 7–12.CrossRef
Hoy, M. B. (2017). An introduction to the blockchain and its implications for libraries and medicine. Medical Reference Services Quarterly, 36(3), 273–279.CrossRef
Hyvärinen, H., Risius, M., & Friis, G. (2017). A blockchain-based approach towards overcoming financial fraud in public sector services. Business & Information Systems Engineering, 59(6), 441–456.CrossRef
Iansiti, M., & Lakhani, K. R. (2017). The truth about blockchain. Harvard Business Review. hbr.org/2017/01/the-truth-about-blockchain. Accessed February, 2, 2019.
Kaaniche, N., & Laurent, M. (2017). A blockchain-based data usage auditing architecture with enhanced privacy and availability. Paper presented at the 2017 IEEE 16th International Symposium on Network Computing and Applications (NCA).
Kim, H. M., & Laskowski, M. (2018). Toward an ontology-driven blockchain design for supply-chain provenance. Intelligent Systems in Accounting, Finance and Management, 25(1), 18–27.CrossRef
Kitchenham, B., & Charters, S. (2007). Guidelines for performing systematic literature reviews in software engineering. Technical Report EBSE 2007–001, Keele University and Durham University.
Kiviat, T. I. (2015). Beyond bitcoin: Issues in regulating blockchain tranactions. Duke Law Journal, 65, 569.
Klenner, P., Hüsig, S., & Dowling, M. (2013). Ex-ante evaluation of disruptive susceptibility in established value networks—When are markets ready for disruptive innovations? Research Policy, 42(4), 914–927.
Ko, T., Lee, J., & Ryu, D. (2018). Blockchain technology and manufacturing industry: Real-time transparency and cost savings. Sustainability, 10(11), 4274.CrossRef
Kokina, J., Mancha, R., & Pachamanova, D. (2017). Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting, 14(2), 91–100.CrossRef
Kruglova, I. A., & Dolbezhkin, V. A. (2018). Objective barriers to the implementation of blockchain technology in the financial sector. Paper presented at the 2018 International Conference on Artificial Intelligence Applications and Innovations (IC-AIAI).
Krugman, P. (2013, December 28). Bitcoin is evil. The New York Times.
Kshetri, N. (2018). 1 blockchain’s roles in meeting key supply chain management objectives. International Journal of Information Management, 39, 80–89.CrossRef
Kuhn, T. S. (1970). The structure of scientific revolutions (Vol. 111). University of Chicago Press.
Kuppusamy, P. (2019). Blockchain architecture to higher education systems. International Journal of Latest Technology in Engineering, Management & Applied Science, VIII(II), 124–138.
Larios-Hernández, G. J. (2017). Blockchain entrepreneurship opportunity in the practices of the unbanked. Business Horizons, 60(6), 865–874.CrossRef
Lazanis, R. (2015). How technology behind Bitcoin could transform accounting as we know it. Retrieved August, 23, 2017.
Lemieux, V. L. (2016). Trusting records: Is Blockchain technology the answer? Records Management Journal, 26(2), 110–139.CrossRef
Li, X., & Wang, C. A. (2017). The technology and economic determinants of cryptocurrency exchange rates: The case of Bitcoin. Decision Support Systems, 95, 49–60.CrossRef
Lindman, J., Tuunainen, V. K., & Rossi, M. (2017). Opportunities and risks of blockchain technologies—A research agenda. Academic Press.CrossRef
Liu, M., Wu, K., & Xu, J. J. (2019). How will blockchain technology impact auditing and accounting: Permissionless versus permissioned blockchain. Current Issues in Auditing, 13(2), A19–A29.CrossRef
Marrone, M., & Hazelton, J. (2019). The disruptive and transformative potential of new technologies for accounting, accountants and accountability. Meditari Accountancy Research, 27(5), 677–694.CrossRef
Millar, C., Lockett, M., & Ladd, T. (2018). Disruption: Technology, innovation and society. Technological Forecasting and Social Change, 129, 254–260.CrossRef
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review, 51(6), 100833.CrossRef
Morone, J. G. (1993). Technology and competitive advantage—The role of general management. Research-Technology Management, 36(2), 16–25.
Nærland, K., Müller-Bloch, C., Beck, R., & Palmund, S. (2017). Blockchain to rule the Waves-Nascent design principles for reducing risk and uncertainty in decentralized environments. Paper presented at the ICIS.
Nagji, B., & Tuff, G. (2012). A simple tool you need to manage innovation. Harvard Business Review, 5, 2–12.
Nagy, D., Schuessler, J., & Dubinsky, A. (2016). Defining and identifying disruptive innovations. Industrial Marketing Management, 57, 119–126.CrossRef
O’Dair, M., & Beaven, Z. (2017). The networked record industry: How blockchain technology could transform the record industry. Strategic Change, 26(5), 471–480.CrossRef
Ølnes, S., Ubacht, J., & Janssen, M. (2017). Blockchain in government: Benefits and implications of distributed ledger technology for information sharing. Elsevier.
Orel, N. A., Ford, R. A., & Brock, C. (2004). Women’s financial planning for retirement: The impact of disruptive life events. Journal of Women & Aging, 16(3–4), 39–53.CrossRef
Owen, G. (2013). Integrated reporting: A review of developments and their implications for the accounting curriculum. Accounting Education, 22(4), 340–356.CrossRef
Paech, P. (2017). The governance of blockchain financial networks. The Modern Law Review, 80(6), 1073–1110.CrossRef
Pazaitis, A., De Filippi, P., & Kostakis, V. (2017). Blockchain and value systems in the sharing economy: The illustrative case of backfeed. Technological Forecasting and Social Change, 125, 105–115.CrossRef
Popay, J., Roberts, H., Sowden, A., Petticrew, M., Arai, L., Rodgers, M., Britten, N., Roen, K., & Duffy, S. (2006). Guidance on the conduct of narrative synthesis in systematic reviews. A Product from the ESRC Methods Programme Version, 1, b92.
Postman, N. (2011). Technopoly: The surrender of culture to technology. Vintage.
Prewett, K. W., Prescott, G. L., & Phillips, K. (2020). Blockchain adoption is inevitable—Barriers and risks remain. Journal of Corporate Accounting & Finance, 31(2), 21–28.CrossRef
Primm, H. (2016). Regulating the blockchain revolution: A financial industry transformation. Review of Banking & Financial Law, 36(1), 75–91.
Radanović, I., & Likić, R. (2018). Opportunities for use of blockchain technology in medicine. Applied Health Economics and Health Policy, 16(5), 583–590.CrossRef
Raiborn, C., & Sivitanides, M. (2015). Accounting issues related to Bitcoins. Journal of Corporate Accounting & Finance, 26(2), 25–34.CrossRef
Ram, A., Maroun, W., & Garnett, R. (2016). Accounting for the Bitcoin: Accountability, neoliberalism and a correspondence analysis. Meditari Accountancy Research, 24(1), 2–35.CrossRef
Rooney, H., Aiken, B., & Rooney, M. (2017). Q & A. Is internal audit ready for blockchain? Technology Innovation Management Review, 7(10), 41–44.
Rossi, M., Mueller-Bloch, C., Thatcher, J. B., & Beck, R. (2019). Blockchain research in information systems: Current trends and an inclusive future research agenda. Journal of the Association for Information Systems, 20(9), 14.
Rückeshäuser, N. (2017). Distributed ledgers for the prevention of accounting fraud: Blockchains between expectations and reality. Albert-Ludwigs-Universität Freiburg.
Savelyev, A. (2018). Copyright in the blockchain era: Promises and challenges. Computer Law & Security Review, 34(3), 550–561.CrossRef
Schmitz, J., & Leoni, G. (2019). Accounting and auditing at the time of blockchain technology: A research agenda. Australian Accounting Review, 29(2), 331–342.CrossRef
Schuelke-Leech, B.-A. (2018). A model for understanding the orders of magnitude of disruptive technologies. Technological Forecasting and Social Change, 129, 261–274.CrossRef
Schwab, K. (2017). The fourth industrial revolution. Currency Books.
Sinha, S. (2020). Blockchain—Opportunities and challenges for accounting professionals. Journal of Corporate Accounting & Finance, 31(2), 65–67.CrossRef
Sinha, S., & Bathla, R. (2019). Implementation of blockchain in financial sector to improve scalability. Paper presented at the 2019 4th International Conference on Information Systems and Computer Networks (ISCON).
Smith, S. S., & Castonguay, J. J. (2020). Blockchain and accounting governance: Emerging issues and considerations for accounting and assurance professionals. Journal of Emerging Technologies in Accounting, 17(1), 119–131.CrossRef
Sun, J., Yan, J., & Zhang, K. Z. (2016). Blockchain-based sharing services: What blockchain technology can contribute to smart cities. Financial Innovation, 2(1), 1–9.CrossRef
Swan, M. (2015). Blockchain: Blueprint for a new economy. O’Reilly Media, Inc.
Tan, B. S., & Low, K. Y. (2019). Blockchain as the database engine in the accounting system. Australian Accounting Review, 29(2), 312–318.CrossRef
The Economist. (2015). The promise of the blockchain: The trust machine. The Economist, 31, 27.
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222.CrossRef
Treleaven, P., Brown, R. G., & Yang, D. (2017). Blockchain technology in finance. Computer, 50(9), 14–17.CrossRef
Turker, I., & Bicer, A. A. (2020). How to use blockchain effectively in auditing and assurance services. In Digital business strategies in blockchain ecosystems (pp. 457–471). Springer.
Utterback, J. M. (1994). Radical innovation and corporate regeneration. Research Technology Management, 37(4), 10.
van Engelenburg, S., Janssen, M., Klievink, B., & Tan, Y.-H. (2017). Comparing a shipping information pipeline with a thick flow and a thin flow. Paper presented at the International Conference on Electronic Government.
Victor, L. (2008). Systematic reviewing. Social Research Update, 54(1), 1–4.
Vigna, P., & Casey, M. J. (2016). The age of cryptocurrency: How bitcoin and the blockchain are challenging the global economic order. Macmillan.
Vincent, N. E., Skjellum, A., & Medury, S. (2020). Blockchain architecture: A design that helps CPA firms leverage the technology. International Journal of Accounting Information Systems, 38, 100466.CrossRef
Wang, Y., & Kogan, A. (2018). Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems, 30, 1–18.CrossRef
Xu, J. J. (2016). Are blockchains immune to all malicious attacks? Financial Innovation, 2(1), 1–9.CrossRef
Xu, M., Chen, X., & Kou, G. (2019). A systematic review of blockchain. Financial Innovation, 5(1), 27.CrossRef
Yang, D., & Li, M. (2018). Evolutionary approaches and the construction of technology-driven regulations. Emerging Markets Finance and Trade, 54(14), 3256–3271.CrossRef
Yermack, D. (2017). Corporate governance and blockchains. Review of Finance, 21(1), 7–31.
Ying, W., Jia, S., & Du, W. (2018). Digital enablement of blockchain: Evidence from HNA group. International Journal of Information Management, 39, 1–4.CrossRef
Yli-Huumo, J., Ko, D., Choi, S., Park, S., & Smolander, K. (2016). Where is current research on blockchain technology?—A systematic review. PLoS ONE, 11(10), e0163477.CrossRef
Yoo, S. (2017). Blockchain based financial case analysis and its implications. Asia Pacific Journal of Innovation and Entrepreneurship, 11(3), 312–321.CrossRef
Yu, D., & Hang, C. C. (2011). Creating technology candidates for disruptive innovation: Generally applicable R&D strategies. Technovation, 31(8), 401–410.
Yu, T., Lin, Z., & Tang, Q. (2018). Blockchain: The introduction and its application in financial accounting. Journal of Corporate Accounting & Finance, 29(4), 37–47.CrossRef
Yuan, H., Chen, X., Wang, J., Yuan, J., Yan, H., & Susilo, W. (2020). Blockchain-based public auditing and secure deduplication with fair arbitration. Information Sciences, 541, 409–425.CrossRef
Zalan, T. (2018). Born global on blockchain. Review of International Business and Strategy, 28(1), 19–34.
Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461–110477.CrossRef
Zhao, J. L., Fan, S., & Yan, J. (2016). Overview of business innovations and research opportunities in blockchain and introduction to the special issue. SpringerOpen.
Metadaten
Titel
How Blockchain Is Transforming Accounting, Auditing and Finance: A Systematic Review
verfasst von
Manpreet Singh
Mahesh Joshi
Sharad Sharma
Tarek Rana
Copyright-Jahr
2023
Verlag
Springer Nature Singapore
Buch
Handbook of Big Data and Analytics in Accounting and Auditing

Print ISBN: 978-981-19-4459-8

Electronic ISBN: 978-981-19-4460-4

Copyright-Jahr: 2023

DOI
https://doi.org/10.1007/978-981-19-4460-4_23