Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms
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Date
2023-01-03
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3860
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Abstract
The paper reports on a study that investigated the impact of blockchain technology on the business models of accounting firms in Australia. Using semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms in Australia, the study found that firms are building their resources and competencies and offering blockchain-related services as value proposition to its clients, despite a formative ecosystem. This ecosystem is characterized by clients' reluctance to use blockchain platforms for financial reporting systems, a lack of direction on applicable accounting standards, no consensus on blockchain standards and absence of appropriate governance structures.
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Enterprise Blockchains, accounting, blockchain, business models
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10
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Proceedings of the 56th Hawaii International Conference on System Sciences
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Attribution-NonCommercial-NoDerivatives 4.0 International
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