Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms

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dc.contributor.authorSeethamraju, Ravi
dc.contributor.authorDyball, Maria
dc.date.accessioned2022-12-27T19:10:23Z
dc.date.available2022-12-27T19:10:23Z
dc.date.issued2023-01-03
dc.description.abstractThe 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.
dc.format.extent10
dc.identifier.doi10.24251/HICSS.2023.472
dc.identifier.isbn978-0-9981331-6-4
dc.identifier.otherb03ede0c-8f39-4b00-bf14-a6ce5d36e9a2
dc.identifier.urihttps://hdl.handle.net/10125/103103
dc.language.isoeng
dc.relation.ispartofProceedings of the 56th Hawaii International Conference on System Sciences
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectEnterprise Blockchains
dc.subjectaccounting
dc.subjectblockchain
dc.subjectbusiness models
dc.titleBlockchain: Exploring its Impact on the Business Models of Australian Accounting Firms
dc.type.dcmitext
prism.startingpage3860

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