期刊
INTELLIGENT SYSTEMS IN ACCOUNTING FINANCE & MANAGEMENT
卷 24, 期 4, 页码 138-147出版社
JOHN WILEY & SONS LTD
DOI: 10.1002/isaf.1417
关键词
accounting blockchain; architecture; blockchain; cloud blockchain; consortium blockchain; crowd-managed blockchain; databases and blockchain; hybrid blockchain; private blockchain; private processes; public processes; reengineering; supply chain blockchain
This paper investigates alternative configurations of different blockchain architectures that can be used for gathering and processing transactions in a range of different settings, including accounting, auditing, supply chain and other types of transaction information. Although there has been substantial focus on the peer-to-peer and public versions of blockchain, this paper focuses primarily on cloud-based and private configuration versions of blockchains and investigates use configurations, advantages and limitations as firms bring blockchain-based market mechanisms into their organizations. In addition, this paper investigates some emerging issues associated with blockchain use in consortium settings. Finally, this paper relates some proposed uses of blockchain for transaction processing to other technologies, such as data warehouses and databases.
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