Blockchain implications for the accounting realm: A critique of extant studies

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Rosanna Spanò, Maurizio Massaro, Adele Caldarelli, Carlo Bagnoli
Anno di pubblicazione 2023 Fascicolo 2023/1 Lingua Inglese
Numero pagine 22 P. 21-42 Dimensione file 255 KB
DOI 10.3280/MACO2023-001002
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FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The current paper critically explores current research on the topic of accounting and blockchain. It draws from the commonly accepted categorization of account-ing studies into financial accounting, managerial accounting, taxation, and other accounting-related subjects. Borrowing this categorization and assuming a more holistic posture to observe blockchain implications for accounting, the study dis-cusses how blockchain can contribute to each building block of accounting studies and helps expand the boundaries of accounting research. The piece has relevance for the academic debate and, above all, for practitioners and policymakers, raising several issues that need to be dealt with in the foreseeable future

Keywords:Blockchain, Financial accounting, Managerial accounting, Taxation, Other accounting-related issues

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  • Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità Daniela Mancini, Domenica Lavorato, Palmira Piedepalumbo, in MANAGEMENT CONTROL 2/2023 pp.5
    DOI: 10.3280/MACO2023-002001

Rosanna Spanò, Maurizio Massaro, Adele Caldarelli, Carlo Bagnoli, Blockchain implications for the accounting realm: A critique of extant studies in "MANAGEMENT CONTROL" 1/2023, pp 21-42, DOI: 10.3280/MACO2023-001002