Blockchain and the Journey Beyond Double Entry

Autor:	Tyrone M. Carlin
Rok vydání:	2018
Předmět:	050208 finance Blockchain Scrutiny business.industry 05 social sciences Subject (philosophy) Accounting 050201 accounting Political science 0502 economics and business business Missed opportunity Law and economics
Zdroj:	Australian Accounting Review. 29:305-311
ISSN:	1835-2561 1035-6908
DOI:	10.1111/auar.12273
Popis:	Whilst blockchain technology has attracted substantial attention within the scholarly literature of a number of disciplines, including economics, finance, law and technology, it has been subject to minimal discussion and scrutiny within the scholarly accounting literature. This article argues that this is a missed opportunity and that the maturation of blockchain technology may represent as profound a shift in accounting as the emergence and adoption of double‐entry accounting.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::551c7a563cbcb29b173bbbe19b4b1d5b https://doi.org/10.1111/auar.12273 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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