Blockchain is one of the emerging technology in global. Blockchain is fundamentally an accounting and finance … technology. In this paper, we discuss Blockchain technology in accounting and Distributed ledger technology (DLT), Triple …-Entry Accounting and the Benefits of Blockchain-based accounting, a negative impact on Blockchain-based accounting. The focus on this …

I propose a framework for Blockchain Accounting Ethics. The area of Blockchain ethics in general has been little … studied, with no studies on Blockchain Accounting ethics that I am aware of. I have identified the following preliminary areas …-trust; and taxes. There are major problems with the current accounting model that Blockchain will solve. Current accounting …

, has been applied in many fields such as cryptocurrency, equity financing and corporate governance. However, the blockchain … 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 …

applications of blockchain technology in finance, auditing, financial reporting and supply chain. We first discuss the … innovative uses of blockchain in auditing and financial reporting, keeping in mind the limitations of its application. Finally …Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in …

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 …

problems in today’s economy. This may also hold for the business activity accounting, whereby a major problem is the conduction … of accounting fraud through the deliberate attempt to offset existing internal and external corporate control systems. It … of accounting information systems and whether or not distributed ledgers are able to prevent accounting fraud …

blockchain (distributed ledger) could add value without requiring a cryptocurrency to be an integral part of the functioning …In a recent survey of academic research, Fintech topics broadly classified as cryptocurrency studies, were by far the … distributed accounting ledger technology, relatively few of those recent studies were conducted by accounting academics. While …

these teaching notes was to help accounting and finance students understand blockchain technology and how it works. Our …Financial professionals need to understand blockchain in order to evaluate its impact on the profession (e.g., audit … professionals do not want to become programmers, cryptographers or database experts, what is the essential blockchain foundational …

Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has … the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem. In … this article, we introduce two types (i.e. permissionless and permissioned) of blockchain and layout their technological …