Over the recent years, blockchain, a digitalization phenomenon, has leveraged its superior features to remodel the …-effective logistics industry. This study, therefore, aims to investigate the behavioral intention to use the blockchain of individuals who … blockchain. While the result of the PLS-SEM technique is a descending order impact of PE, FC, EE, SI, and EXP was found that have …

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 … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

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 …

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 …

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 …