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Would Blockchain Disrupt the Accounting and Auditing Professions? An Exploratory Study in the UAE

In: Contemporary Research in Accounting and Finance

Author

Listed:
  • Hareb Abdulla

    (Higher Colleges of Technology)

  • Abdulla Alfalasi

    (Higher Colleges of Technology)

  • Rihab Grassa

    (Higher Colleges of Technology)

Abstract

The accounting and auditing profession look to be in the middle of a technological transformation. The continuing increasing stakeholder demands for information, the increasing digitalizing of data, and the integration of technology into accounting procedures are giving a new shape to the profession. Nowadays, with the development of the blockchain, an additional change is imposed on the accounting landscape. This will have a potential effect on the audit and attestation profession. Blockchain technology offers a radically new way to record, process, and store business transactions and information and, more importantly, has the potential to fundamentally change the landscape of business ecosystems and reshape the accounting and auditing profession. In this research paper, we explore the opportunities and challenges of the new technology on the United Arab Emirates’ (UAE) accounting and auditing profession.

Suggested Citation

  • Hareb Abdulla & Abdulla Alfalasi & Rihab Grassa, 2022. "Would Blockchain Disrupt the Accounting and Auditing Professions? An Exploratory Study in the UAE," Springer Books, in: Abdelghani Echchabi & Rihab Grassa & Welcome Sibanda (ed.), Contemporary Research in Accounting and Finance, pages 295-310, Springer.
    • Handle: RePEc:spr:sprchp:978-981-16-8267-4_13
    DOI: 10.1007/978-981-16-8267-4_13
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