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Keywords: blockchain
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Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 165–180.
Published: 01 October 2023
...Mark D. Sheldon ABSTRACT Blockchain consortia offer firms several advantages, including the ability to maintain a shared transaction ledger that is secure, verified, and agreed-upon by key business partners. While these benefits are largely derived from blockchain’s distributed architecture...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 39–57.
Published: 01 May 2023
...Amy Igou; Daniel J. Power; Sandra Brosnan; Ciara Heavin ABSTRACT Digital innovations are disrupting the accounting profession, and this disruption is likely to increase. Artificial intelligence (AI) applications, blockchain, and decision support technologies are moving beyond the “hype” stage...
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 1–13.
Published: 01 May 2023
... Data, AI, cloud, blockchain • Tools: Calculators FIGURE 1 Management Accounting 4.0 Framework Base on the Meta-Theory Model for AIS Research ( Mauldin and Ruchala 1999 ) FIGURE 2 A Simplified Model of Management Accounting 4.0 (The full-color version is available online...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 199–210.
Published: 01 September 2022
... that supports it were established. Although the DLT described by Nakamoto (2008) , which packages data into blocks that are then cryptographically chained together (i.e., “block chain,” or “blockchain”), possesses features that are desirable for some business applications and/or their auditors, over a dozen...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 105–119.
Published: 01 September 2022
...Manlu Liu; Ashok Robin; Kean Wu; Jennifer Xu ABSTRACT We use the transaction cost theory, originally proposed by Coase (1937) , as a theoretical framework to examine the potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 79–93.
Published: 01 March 2022
... that cryptocurrency is in the infancy stage of development and adoption. bitcoin cryptocurrency accounting research blockchain Curiosity about cryptocurrencies among individuals and companies is ever-growing. Even though cryptocurrencies were first popularized and used among users of the dark web...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 181–197.
Published: 01 March 2022
... technologies. Using an experiential learning approach ( Butler, Church, and Spencer 2019 ), we create an interactive learning activity that is focused on bitcoin blockchains and intended to give accounting students a conceptual understanding of blockchain technology and its mechanisms, as well as its...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 23–52.
Published: 01 September 2021
...Kimberly Swanson Church; Sean Stein Smith; Ethan Kinory ABSTRACT Blockchain technology, commonly associated with bitcoin cryptocurrency, attracted large amounts of investment, attention, and analysis. In addition to attracting the attention of investors, speculators, and regulators, implications...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 1–21.
Published: 01 September 2021
..., NJ, USA; Jun Dai, Michigan Technological University, College of Business, Department of Accounting, Houghton, MI, USA. Editor's note: Accepted by Hui Du. 1 8 2021 1 8 2021 2021 government reporting GASB, accountability Big Data blockchain artificial intelligence...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (1): 87–98.
Published: 01 March 2021
...Stanton Heister; Matthew Kaufman; Kristi Yuthas ABSTRACT Blockchain and distributed ledger technologies are changing the way financial and business records are created and stored. New approaches to collaboration within and across industries enabled by this technology will increasingly result...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (2): 63–74.
Published: 01 September 2020
...Theophanis C. Stratopoulos ABSTRACT The objective of these teaching notes is to provide an outline for offering blockchain related foundational knowledge to accounting students so they can evaluate and prepare for the effect of blockchain on the accounting profession. The approach is driven...
Journal Articles
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (1): 77–88.
Published: 01 March 2020
...Ethan Kinory; Sean Stein Smith; Kimberly Swanson Church ABSTRACT While the accounting profession determines the possible future impacts of blockchain, universities will need to prepare students for a career using the disruptive technology. This necessitates hands-on training to teach the basics...
Includes: Multimedia, Supplementary data
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (2): 1–21.
Published: 01 September 2019
.../Intelligent Process Automation, Machine Learning, Blockchain, and Continuous Measurement and Assurance applications. Furthermore, we discuss the main effects of the data ecosystem on the measurement and assurance of business activities. We appreciate the helpful comments and suggestions from Deniz...
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (1): 37–46.
Published: 01 March 2019
... of interest and lack of trust between stakeholders. Thus, we propose a distributed carbon ledger (DCL) system using blockchain technology. Our analysis suggests that the adoption of DCL not only strengthens the corporate accounting system for carbon asset management but also fits within existing market-based...
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (1): 21–35.
Published: 01 March 2019
...Andrea M. Rozario; Chanta Thomas ABSTRACT Blockchain and smart contracts are evolving business practices by enhancing efficiencies and transparency in the value chain. The fusion of these innovations is also likely to transform auditing by automating workflows but more importantly, by enhancing...
Journal Articles