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Keywords: distributed ledger technology
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Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 39–57.
Published: 01 May 2023
.... Editor’s note: Accepted by Hui Du. 18 12 2020 26 01 2022 21 02 2022 2023 distributed ledger technology blockchain artificial intelligence (AI) decision support analytics digital disruption Digital technologies have been transforming the accounting profession...
Journal Articles
Journal of Emerging Technologies in Accounting (2017) 14 (2): 91–100.
Published: 01 September 2017
...Julia Kokina; Ruben Mancha; Dessislava Pachamanova ABSTRACT Blockchain is a distributed ledger technology poised to transform the accounting practice. In this paper, we provide an initial examination of the technology itself and discuss the associated opportunities and limitations. We also present...