Blockchain in accounting, accountability and assurance: an overview

Article Engineering, Industrial

Digital transformation in the healthcare sector through blockchain technology. Insights from academic research and business developments

Maurizio Massaro

Summary: Healthcare research is a multidisciplinary field that examines the entire stakeholder ecosystem. Digital transformation has the potential to address issues in medical practice by introducing new value creation trends. Blockchain technology can expedite this transformation by addressing data management issues, and this study aims to compare expectations for blockchain implementation in healthcare from both research papers and patents to bridge the research-practice gap.

TECHNOVATION (2023)

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Article Business, Finance

Blockchain and other distributed ledger technologies: Where is the accounting?

Miles Gietzmann et al.

Summary: The survey indicates that Fintech, especially crypto-currency research, is the most researched topic in social sciences. However, there is a lack of involvement from accounting academics in this field, despite the significant relevance of accounting knowledge in designing effective distributed systems.

JOURNAL OF ACCOUNTING AND PUBLIC POLICY (2021)

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Article Business, Finance

To Be or Not to Be: Blockchain and the Future of Accounting and Auditing*

Olivier Desplebin et al.

Summary: This article explores the potential impact of blockchain technology on accounting systems and businesses, highlighting its potential to bring innovations to the fields of accounting and auditing and influence accountants and external auditors. The future of blockchain in accounting and auditing is seen in the transformation of accounting techniques, main evolutions in accounting and auditing, and evolutions in the work, skills, and education of auditors.

ACCOUNTING PERSPECTIVES (2021)

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