-entry accounting (TEA) to their present incarnation in blockchain. We show how accounting frameworks developed between the 1980s and … genealogical analysis of shared ledger systems from their early forms such as Resource-Event-Agent (REA) accounting and triple … the early 2000s constitute the historical roots of TEA and have impacted much-discussed blockchain applications of today …

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 …

as a ledger, the question arises whether the blockchain could become a more secure alternative to current accounting … accounting records. This distinction prevents an acceptable level of transaction verification using the blockchain model …The blockchain has enabled the successful creation of decentralized digital currency networks. This success has …

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 …

collaborative auditing using a federated blockchain can improve verification efficiency for not only transactions recorded on …

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 …

Fiscal Jurisdiction -- Chapter 2. The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent … Developments in Turkey -- Chapter 3. Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspective … Accounting -- Chapter 7. Assurance Expectations Extending from the Check Lists to the Strategy and Internal Control Performance …