technology in financial accounting and its possible impacts. We argue that in the short run the public blockchain could be used …Blockchain, as a decentralised ledger technology with characteristics of transparent, secure, permanent and immutable …, has been applied in many fields such as cryptocurrency, equity financing and corporate governance. However, the blockchain …

modern accounting. The study examines the theoretical and technical aspects of blockchain functioning. The essence of the …, the blockchain will not replace traditional accounting, but only complement it. Thus, its influence will be most … research on the use of blockchain in the field of accounting was noted …

distributed accounting ledger technology, relatively few of those recent studies were conducted by accounting academics. While … accounting knowledge base (instead locating in the realms of cryptography and computer science) that does not necessarily imply … that other potentially useful distributed ledger designs are also required to rely on such extreme (accounting free …