Blockchain and the Journey Beyond Double Entry. Issue 2 (20th November 2018)

• Record Type: Journal Article
• Authors: Carlin, Tyrone
• Is Part Of: Australian accounting review. Volume 29:Issue 2(2019:Jun.)
• Page Start: 305
• Page End: 311
• Publication Date: 2018-11-20
• Subjects: Accounting -- Australia -- Periodicals; Accounting -- Standards -- Australia -- Periodicals; Accounting -- Periodicals; Managerial accounting -- Periodicals; Corporations -- Finance -- Periodicals; 657.0994
• DOI: 10.1111/auar.12273
• Languages: English
• ISSNs: 1035-6908

Abstract

Abstract: Whilst blockchain technology has attracted substantial attention within the scholarly literature of a number of disciplines, including economics, finance, law and technology, it has been subject to minimal discussion and scrutiny within the scholarly accounting literature. This article argues that this is a missed opportunity and that the maturation of blockchain technology may represent as profound a shift in accounting as the emergence and adoption of double‐entry accounting. Abstract : This article argues that the maturation of blockchain technology may represent as profound a shift in accounting as the emergence and adoption of double‐entry accounting.