Purpose The recent progress of digital accounting has significantly affected businesses'
sustainable production process. Businesses generally use digital accounting applications to …

Purpose This paper aims to examine the role of Blockchain in the accounting and auditing
literature and profession. Specifically, the paper investigates auditors' perceptions about the …

Purpose Blockchain looks to be the next step of technology transformation and would
redesign the business landscape. It is expected to have an impact on business methods in …

The aim of this paper is to analyze the impact of blockchain technology on the traditional
financial accounting system both in the short-run and long-run. It is argued that blockchain …

Purpose This study aims to review the academic literature on the utilization of blockchain in
accounting practice and research to identify potential opportunities for further scientific …

The objective of the research is to clarify what Blockchain technique is and the
developments of its various uses, and identify the accounting perspective of this technique …

Blockchain is one of the most promising technological innovations of recent times, with the
potential to change the very way information systems are used by the accounting function. It …

Purpose This study aims to examine the feasibility of adopting blockchain technology in
Jordan's industrial sector and its intangible benefits. It also analyzes the influence of factors …

Purpose Technological developments such as blockchain seem to be the next step in a
digital era and might reshape the way we do business. They are expected to have an impact …

The purpose of this article is to study the potential impact of blockchain technology on
accounting systems and businesses. Blockchain technology characteristics and operating …