Accounting, Auditing & Accountability Journal: Volume 35 Issue 7

Blockchain in accounting, accountability and assurance: an overview

Rosanna Spanò, Maurizio Massaro, Luca Ferri, John Dumay, Jana Schmitz

This study aims to present an overview of topics addressed in the papers appearing in this AAAJ special issue: Blockchain in accounting, accountability and assurance.

Blockchain in accounting research: current trends and emerging topics

Tatiana Garanina, Mikko Ranta, John Dumay

This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss…

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

Rosa Lombardi, Charl de Villiers, Nicola Moscariello, Michele Pizzo

This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends…

Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?

Piera Centobelli, Roberto Cerchione, Pasquale Del Vecchio, Eugenio Oropallo, Giustina Secundo

This paper aims to design, build and evaluate a blockchain platform in the accounting domain, taking an ecosystem perspective. To achieve this aim, the research provides evidence…

Standard setting in times of technological change: accounting for cryptocurrency holdings

Paola Ramassa, Giulia Leoni

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents'…

Understanding accountability in blockchain systems

Bridget Tyma, Rina Dhillon, Prabhu Sivabalan, Bernhard Wieder

The purpose of this study is to examine how accountability is constructed for blockchain systems. With the aim of increasing knowledge on accountability across three different…

Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms

Maria Cadiz Dyball, Ravi Seethamraju

The paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms.

Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets

Heather Carrasco, Andrea M. Romi

The purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting…

How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

Sanjaya Chinthana Kuruppu, Dinithi Dissanayake, Charl de Villiers

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the…