... fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting. Reliability Stewardship Faithful representation Decision-usefulness Financial reporting principles Paranoid style Sociology of accounting The last century or so has seen...

..., there are no accounting standards which offer guidance on the recognition and measurement of these virtual currencies. To this end, the purpose of this paper is to determine a conceptual approach for accounting for the Bitcoin, grounded in the theories of neoliberalism and stewardship. Design/methodology/approach...