...Alessandra Lardo; Katia Corsi; Ashish Varma; Daniela Mancini Purpose Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose...

... a decentralised architecture rooted on blockchain technology, designing a proof of concept and modelling an accounting blockchain-based system. Design/methodology/approach Moving from the analysis of previous literature and leveraging on the design science approach, this paper provides a framework grounded...

...Maria Cadiz Dyball; Ravi Seethamraju Purpose The paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms. Design/methodology/approach Data were primarily collected from semi-structured...