Journal
AUSTRALIAN ACCOUNTING REVIEW
Volume 29, Issue 2, Pages 305-311Publisher
WILEY
DOI: 10.1111/auar.12273
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Whilst blockchain technology has attracted substantial attention within the scholarly literature of a number of disciplines, including economics, finance, law and technology, it has been subject to minimal discussion and scrutiny within the scholarly accounting literature. This article argues that this is a missed opportunity and that the maturation of blockchain technology may represent as profound a shift in accounting as the emergence and adoption of double-entry accounting.
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