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. (2020). Accounting Information Systems: The Scope of Blockchain Accounting. In R. Agrifoglio, R. Lamboglia, D. Mancini, F. Ricciardi (a cura di), Digital Business Transformation, Organizing, Managing and Controlling in the Information Age (pp. 107-120). Cham : Springer Science and Business Media Deutschland GmbH [10.1007/978-3-030-47355-6_8].

Accounting Information Systems: The Scope of Blockchain Accounting

Inghirami, IE
2020

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.
Capitolo o saggio
Accounting information systems, Distributed ledger technology, Blockchain, Double entry accounting, Triple entry accounting
English
Digital Business Transformation, Organizing, Managing and Controlling in the Information Age
Agrifoglio, R; Lamboglia, R; Mancini, D; Ricciardi, F
16-set-2020
2020
9783030473549
38
Springer Science and Business Media Deutschland GmbH
107
120
Inghirami, I. (2020). Accounting Information Systems: The Scope of Blockchain Accounting. In R. Agrifoglio, R. Lamboglia, D. Mancini, F. Ricciardi (a cura di), Digital Business Transformation, Organizing, Managing and Controlling in the Information Age (pp. 107-120). Cham : Springer Science and Business Media Deutschland GmbH [10.1007/978-3-030-47355-6_8].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/291478
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