IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/aaaj-06-2022-5850.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-06-2022-5850/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-06-2022-5850/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/AAAJ-06-2022-5850?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:aaaj-06-2022-5850. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.