Journal
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
Volume 14, Issue 2, Pages 91-100Publisher
AMER ACCOUNTING ASSOC
DOI: 10.2308/jeta-51911
Keywords
blockchain; distributed ledger technology; smart contracts; accounting
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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 an overview of the current blockchain-related practices in large accounting firms and trace significant milestones in this technology's emergence. Finally, we discuss some potential areas that future research could address.
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