Introduction to Blockchain With R

Stratopoulos, Theophanis C.; Calderón, Jesús Osorio

doi:10.2139/ssrn.3189518

Cited by 2 publications

(3 citation statements)

References 6 publications

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“…This will provide an opportunity for students to engage with the blockchain, and potentially demystify some of the complexity inherent in simply using digital coins to transact. Readers interested in bringing blockchain topics into the classroom are also encouraged to consider Stratopoulos's (Stratopoulos and Calderón, 2018, 2019; Stratopoulos, 2020) teaching notes, which provide extensive coverage of blockchain and related topics.…”

Section: Resultsmentioning

confidence: 99%

Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*

Pimentel

Boulianne

2020

Accounting Perspectives

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This article provides a review of the accounting blockchain literature, with a focus on current trends and recommendations for future research opportunities. Our review identifies seven main areas: (i) future of blockchain technology, (ii) impact on the accounting function, (iii) auditing considerations, (iv) financial reporting for cryptoassets, (v) case studies, (vi) governance, and (vii) taxation. The article aims to bridge the gap between practitioners and academics by providing a review of both areas of literature and highlighting common ground between the two arenas. While academics have begun to explore how the accounting profession might change in response to blockchain, this research is limited primarily to the auditing field. Practitioners, for their part, have expanded their scope to also devote significant attention to the financial reporting and taxation of cryptoassets. Expanding the discussion of accounting and blockchains beyond their current concentrations in auditing and accounting information systems, we call for more research on the impact of blockchain technology in other areas such as corporate governance or the intersection of accounting and society.

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Section: Resultsmentioning

confidence: 99%

Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*

Pimentel

Boulianne

2020

Accounting Perspectives

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“…One of the challenges for implementing blockchain is context (Stratopoulos and Calderon, 2018). It is unlikely that small firms would want to make their transactions publicly available or that they would benefit from blockchain accounting as much as big companies.…”

Section: Key Research Topics: Focus and Critiquementioning

confidence: 99%

“…One related research question for the future involves whether blockchain-based instant tax allocation helps to decrease the cost of tax compliance for companies or not (Karajovic et al , 2019). As the role of external contexts and legal frameworks is highly important to blockchain development (Allen et al , 2020; Stratopoulos and Calderon, 2018), researchers may study the differences in blockchain implementation in environments that are (and are not) “crypto-friendly”.…”

Section: Future Research Directionsmentioning

confidence: 99%

Blockchain in accounting research: current trends and emerging topics

Garanina

Ranta

Dumay

2021

AAAJ

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PurposeThis 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 future of this nascent field of inquiry.Design/methodology/approachThis study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting.FindingsBlockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems.Research limitations/implicationsThe authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets.Practical implicationsThe possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting.Originality/valueThe authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.

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Introduction to Blockchain With R

Cited by 2 publications

References 6 publications

Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*

Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*

Blockchain in accounting research: current trends and emerging topics

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