Distributed Ledger Technology - of which Blockchain is an example - is revolutionizing different sectors, creating new challenges and new opportunities. In this paper, we will investigate the impact of this technology on Accounting and Accounting Information Systems (AIS). The adoption of a Distributed Ledger Accounting presents extremely interesting characteristics, eliminating or redefining the role of entities external to the company, such as Banks, Insurance Companies, Certified Public Accountants and Auditors. Furthermore, we will try to outline the impact of this technology on AIS by hypothesising possible paths of development.
Inghirami, I. (2019). AIS in the Time of Blockchain. In Living in the digital ecosystem: technologies, organizations and human agency Proceedings of the 15th annual conference of the italian chapter of AIS (pp.122-136).
AIS in the Time of Blockchain
Inghirami, IE
2019
Abstract
Distributed Ledger Technology - of which Blockchain is an example - is revolutionizing different sectors, creating new challenges and new opportunities. In this paper, we will investigate the impact of this technology on Accounting and Accounting Information Systems (AIS). The adoption of a Distributed Ledger Accounting presents extremely interesting characteristics, eliminating or redefining the role of entities external to the company, such as Banks, Insurance Companies, Certified Public Accountants and Auditors. Furthermore, we will try to outline the impact of this technology on AIS by hypothesising possible paths of development.
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