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Blockchain implications for the accounting realm: A critique of extant studies

Author

Listed:
  • Rosanna Span?
  • Maurizio Massaro
  • Adele Caldarelli
  • Carlo Bagnoli

Abstract

The current paper critically explores current research on the topic of accounting and blockchain. It draws from the commonly accepted categorization of account-ing studies into financial accounting, managerial accounting, taxation, and other accounting-related subjects. Borrowing this categorization and assuming a more holistic posture to observe blockchain implications for accounting, the study dis-cusses how blockchain can contribute to each building block of accounting studies and helps expand the boundaries of accounting research. The piece has relevance for the academic debate and, above all, for practitioners and policymakers, raising several issues that need to be dealt with in the foreseeable future

Suggested Citation

  • 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.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2023-001002
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    References listed on IDEAS

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    Cited by:

    1. Laura Berardi & Laurie Mook, 2023. "New digital technologies for social impact assessment: Considerations for Italian social economy organizations," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 109-132.
    2. Daniela Mancini & Domenica Lavorato & Palmira Piedepalumbo, 2023. "Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 5-18.

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