Top Guidelines Of blockchain technology for accounting
Top Guidelines Of blockchain technology for accounting
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Even though blockchain has a transparent effect on auditing accounting, the back links with the area of accountability are considerably less crystal clear and validated, plus a promising and multidisciplinary industry of analysis dominated by Students and fewer by practitioners is unveiled.
Furthermore, as Schulz and Nicolai (2014) said, the bibliometric tactic causes it to be probable to investigate the diploma and course of a certain field and is particularly well suited for the 2nd RQ.
The cash is then transferred from firm X to organization Y, and the click here transaction is comprehensive. the safety of the blockchain stops a hacker from acting as a certified member in the community.
desk nine demonstrates the highest ten rankings of the number of citations from other article content. Some content articles have been only value citing in unique years.
Valerio Brescia is usually a researcher for the Department of administration on the College of Turin. PhD in small business and administration at a similar university, his principal investigate fascination deals While using the consolidated money statements in the municipality, accounting standards and well-known financial reporting.
Consensus is definitely the arrangement amongst the many community topics who definitely have use of the information exchanged via blockchain and lets all of the actors to validate new blocks and nodes (Brown-Liburd et al.
's (2019) reports, our research features broad Views on past analysis methodologies to deal with future investigate difficulties. In addition to, our Assessment focuses on blockchain business processes in the sphere under examine and not only purposes (On line casino et al.
The authors while in the fourth space interact with empirical evidence and analyses, aiming to test how and why blockchain is implemented.
depending on a bibliometric and open up coding Investigation, we identify the primary motorists of blockchain as emerging technologies.
Whilst there was some question within the issue ahead of an official interpretation was furnished by the IFRS Interpretations Committee in June 2019, cryptoassets ought to at present be accounted for as intangible assets (IAS38) or stock (IAS2).
, 2021). We chose PRISMA in excess of other present protocols because of its comprehensiveness, its use in numerous disciplines around the world and its probable to enhance consistency across opinions (Liberati et al.
It proposes a broader investigation that features the study of the key bibliometric facts and coding Examination (Dal Mas et al.
To ensure the reliability in the coding analysis, we introduced Krippendorff's a (Krippendorff, 2013) calculated on Each individual researcher's outcomes. This verifies the reliability evaluate attained within the content material Examination, good for values in between a
In addition, our SLR allows us to spotlight opportunity foreseeable future developments related to using blockchain for accounting and, a lot more broadly, blockchain in business experiments.
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