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Accounting Information Systems: The Scope of Blockchain Accounting

In: Digital Business Transformation

Author

Listed:
  • Iacopo Ennio Inghirami

    (University of Milano-Bicocca)

Abstract

Distributed Ledger Technology—of which Blockchain is an example—is revolutionizing different sectors, creating new challenges and new opportunities. In this paper, we will investigate the impact of this technology on Accounting and Accounting Information Systems (AIS). The adoption of a Distributed Ledger Accounting presents extremely interesting characteristics, eliminating or redefining the role of entities external to the company, such as Banks, Insurance Companies, Certified Public Accountants and Auditors. Furthermore, we will try to outline the impact of this technology on AIS by hypothesising possible paths of development.

Suggested Citation

  • Iacopo Ennio Inghirami, 2020. "Accounting Information Systems: The Scope of Blockchain Accounting," Lecture Notes in Information Systems and Organization, in: Rocco Agrifoglio & Rita Lamboglia & Daniela Mancini & Francesca Ricciardi (ed.), Digital Business Transformation, pages 107-120, Springer.
    • Handle: RePEc:spr:lnichp:978-3-030-47355-6_8
    DOI: 10.1007/978-3-030-47355-6_8
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    Cited by:

    1. Lena M. M. Zayed & Othman Hussein Othman, 2023. "Effect of blockchain technology in innovating accountants’ skills: a multimethodology study in the industrial companies listed on the Amman Stock Exchange," Journal of Innovation and Entrepreneurship, Springer, vol. 12(1), pages 1-15, December.
    2. Diego Valentinetti & Michele A. Rea, 2022. "Blockchain e bilancio di esercizio: verso una convergenza di interessi "distribuita"?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 15-40.

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