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Blockchain in accounting, accountability and assurance: an overview

Author

Listed:
  • Rosanna Spanò
  • Maurizio Massaro
  • Luca Ferri
  • John Dumay
  • Jana Schmitz

Abstract

Purpose - This study aims to present an overview of topics addressed in the papers appearing in this AAAJ special issue: Blockchain in accounting, accountability and assurance. Design/methodology/approach - The authors present a review focussing on the papers published in this special issue. The authors imported the eight accepted papers into NVivo, coding them according to the research topics posed in the call for papers. Then, the authors conducted anin vivocoding for the emerging themes found in the papers. Findings - Blockchain is a multifaced topic with multiple implications for accounting, auditing and accountability, the accounting professions, and governance. However, blockchain is still a developing topic. Blockchain research traditionally has four stages. More recently, a new research stage deserving more investigation is emerging based on the interaction of blockchain with other technological developments such as virtual reality and the metaverse. Originality/value - The review not only uncovers and systematises the multiple implications of blockchain for accounting research. It also unveils the dark side of blockchain, focusing on the technology's negative environmental and social implications. Last, the authors highlight why accounting research should more extensively examine contemporary issues.

Suggested Citation

  • Rosanna Spanò & Maurizio Massaro & Luca Ferri & John Dumay & Jana Schmitz, 2022. "Blockchain in accounting, accountability and assurance: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(7), pages 1493-1506, July.
    • Handle: RePEc:eme:aaajpp:aaaj-06-2022-5850
    DOI: 10.1108/AAAJ-06-2022-5850
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    Citations

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    Cited by:

    1. Sharma, Rohit & Jain, Geetika & Paul, Justin, 2023. "Does the world need to change its vaccine distribution strategy for COVID-19?," Technovation, Elsevier, vol. 126(C).
    2. Voicu D. Dragomir & Valentin Florentin Dumitru, 2023. "Recognition and Measurement of Crypto-Assets from the Perspective of Retail Holders," FinTech, MDPI, vol. 2(3), pages 1-17, August.
    3. Rosanna Span? & Maurizio Massaro & Adele Caldarelli & Carlo Bagnoli, 2023. "Blockchain implications for the accounting realm: A critique of extant studies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 21-42.
    4. Sundarasen Sheela & Ahnaf Ali Alsmady & K. Tanaraj & Ibrahim Izani, 2023. "Navigating the Future: Blockchain’s Impact on Accounting and Auditing Practices," Sustainability, MDPI, vol. 15(24), pages 1-26, December.

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