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Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets

Author

Listed:
  • Peter J. McAliney

    (Montclair State University)

  • Ban Ang

    (Chenery & Company, Inc.)

Abstract

This paper will revisit two existing technologies—the more traditional relational database and a newer solution, Google Sheets—for storing and sharing data over the network, and their applicability to meeting an accounting organization’s business needs. These two technologies, along with blockchain, will be evaluated against a set of criteria that are essential to most business operations. Decision makers can use this framework that identifies the capabilities and shortfalls of each of these technologies to inform the most effective and appropriate technological solution for individual business opportunities. Further, the paper will address the implications on how an accounting organization addresses data governance. Lastly, a decision paradigm, based on an established set of criteria, is presented to guide an organization in choosing the most appropriate technology. In other words, no single one technology will provide the solution for all business problems.

Suggested Citation

  • Peter J. McAliney & Ban Ang, 2019. "Blockchain: business’ next new “It” technology—a comparison of blockchain, relational databases, and Google Sheets," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 163-173, December.
    • Handle: RePEc:pal:ijodag:v:16:y:2019:i:4:d:10.1057_s41310-019-00064-y
    DOI: 10.1057/s41310-019-00064-y
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    Cited by:

    1. 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.
    2. Deniz Appelbaum, 2019. "Commentary on this special issue of Advances in Audit Analytics," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 161-162, December.

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