Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in … natural relation to accounting and possible uses in accounting functions, business operations and financial services, it is … important that accountants learn about blockchain technology and its opportunities and limitations. This chapter explores …

This study compares and contrasts U.S. and international accounting and financial reporting practices for … cryptocurrency purchases, mining, payments, trading, and investments in ICOs and early-stage blockchain ventures. We document … assets is vital for future accounting research and professional practice …

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 …