..., this study looks beyond the potential and undeniable benefits that BT can offer to accounting and auditing environments by focussing especially on the threats and risks caused by its implementation. Blockchain technology Accounting Auditing Emerging issues Risk Blockchain technology (BT...

... Greece Systems Collective action Risk Governance Ownership All over the world, cooperatively owned businesses are common in diverse industries (International Co-operative Alliance, 2015). In agriculture and food industries, cooperatives play an indispensable role in almost all agriculturally...

...O. Douglas Moses Organizational change inevitably involves uncertainty and hence some risk taking. Tests the relationship between organizational slack and risk taking in organization decision making, and thus provides some evidence on the role or organizational variables in risk‐taking behaviour...