... and devising strategies to sensemake and sensegive about those challenges. Design/methodology/approach This study builds on findings from 32 interviews with auditors and participant observation of interactions between auditors and blockchainers to understand how auditors approached a new audit space...

...Mélissa Fortin; Erica Pimentel; Emilio Boulianne Purpose This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts...

...Rosanna Spanò; Maurizio Massaro; Luca Ferri; John Dumay; Jana Schmitz Purpose This study aims to present an overview of topics addressed in the papers appearing in this AAAJ special issue: Blockchain in accounting, accountability and assurance. Design/methodology/approach The authors present...

...D. Dulani Jayasuriya; Alexandra Sims Purpose This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors...

...Sanjaya Chinthana Kuruppu; Dinithi Dissanayake; Charl de Villiers Purpose The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also...

...Bridget Tyma; Rina Dhillon; Prabhu Sivabalan; Bernhard Wieder Purpose The purpose of this study is to examine how accountability is constructed for blockchain systems. With the aim of increasing knowledge on accountability across three different types of blockchains (public, private and consortium...

... of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting regulation Cryptocurrency Blockchain IFRS IASB...

...Heather Carrasco; Andrea M. Romi Purpose The purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting system as a device that might democratize contested markets for vulnerable...

...Tatiana Garanina; Mikko Ranta; John Dumay Purpose This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry. Design/methodology...

...Silvana Secinaro; Francesca Dal Mas; Valerio Brescia; Davide Calandra Purpose This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields. Design/methodology/approach The data were collected using the Scopus...

...Rosa Lombardi; Charl de Villiers; Nicola Moscariello; Michele Pizzo Purpose This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda...