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Accounting implications of blockchain : a hyperledger composer use case for intangible assets
Church, Kimberly Swanson; Smith, Sean Stein; Kinory, Ethan - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 23-52
Persistent link: https://www.econbiz.de/10013162114
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Blockchain : emergent industry adoption and implications for accounting
Kokina, Julia; Mancha, Ruben; Pachamanova, Dessislava A. - In: Journal of emerging technologies in Accounting 14 (2017) 2, pp. 91-100
Persistent link: https://www.econbiz.de/10011846647
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Blockchain-based triple-entry accounting : a systematic literature review and future research agenda
Thies, Simon; Kureljusic, Marko; Karger, Erik; Krämer, … - In: The journal of information systems : JIS ; a semiannual … 37 (2023) 3, pp. 101-118
Persistent link: https://www.econbiz.de/10014431255
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Impediments to blockchain adoption
Appelbaum, Deniz; Cohen, Eric; Kinory, Ethan; Smith, … - In: Journal of emerging technologies in Accounting 19 (2022) 2, pp. 199-210
Persistent link: https://www.econbiz.de/10014309522
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Implications of accounting and tax treatment of cryptocurrencies
Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 376-388
affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Although …
Persistent link: https://www.econbiz.de/10013170645
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Accounting information systems in the blockchain era
Fullana, Olga; Ruiz, Javier - In: International journal of intellectual property … 11 (2021) 1, pp. 63-80
Persistent link: https://www.econbiz.de/10012511855
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Crypto accounting valuation, reporting, and disclosure
Smith, Sean Stein - In: The Emerald handbook of blockchain for business, (pp. 341-357). 2021
Persistent link: https://www.econbiz.de/10012501546
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Auditing cloud-based blockchain accounting systems
Appelbaum, Deniz; Nehmer, Robert A. - In: The journal of information systems : JIS ; a semiannual … 34 (2020) 2, pp. 5-21
Persistent link: https://www.econbiz.de/10012321404
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Can blockchains serve an accounting purpose?
Coyne, Joshua G.; McMickle, Peter L. - In: Journal of emerging technologies in Accounting 14 (2017) 2, pp. 101-111
Persistent link: https://www.econbiz.de/10011846648
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Teaching blockchain to accounting students
Stratopoulos, Theophanis C. - In: Journal of emerging technologies in Accounting 17 (2020) 2, pp. 63-74
Persistent link: https://www.econbiz.de/10014308120