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). Accounting Information Systems: the Scope of Blockchain Accounting. In ITAIS and MCIS 2019: a joint event: the 13th mediterranean conference on information systems and the 16th conference of the italian chapter of ais.
Accounting Information Systems: the Scope of Blockchain Accounting
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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