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 …

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 …

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 …

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 …

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 …