Seethamraju, RaviDyball, Maria2022-12-272022-12-272023-01-03978-0-9981331-6-4b03ede0c-8f39-4b00-bf14-a6ce5d36e9a2https://hdl.handle.net/10125/103103The 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.10engAttribution-NonCommercial-NoDerivatives 4.0 InternationalEnterprise Blockchainsaccountingblockchainbusiness modelstext10.24251/HICSS.2023.472