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Blockchain technology is causing a commotion in the business environment. Senior executives and board of directors are continuing to monitor and, in some cases, invest in blockchain with the hope of gaining a competitive advantage. However, the technology itself is still in the development stage. Even though there are many use cases presented for blockchain, the technology has to mature in order for firms and the business ecosystem to reap the benefits of the technology. | http afr.sciedupress.com Accounting and Finance Research Vol. 8 No. 4 2019 Blockchain Research Agenda for Accounting Nishani Edirisinghe Vincent1 Assistant Professor of Accounting The University of Tennessee at Chattanooga 615 McCallie Avenue Chattanooga TN 37403 USA Correspondence Nishani Edirisinghe Vincent Assistant Professor of Accounting The University of Tennessee at Chattanooga 615 McCallie Avenue Chattanooga TN 37403 USA. E-mail surani-vincent@utc.edu Received September 9 2019 Accepted September 24 2019 Online Published September 25 2019 doi 10.5430 afr.v8n4p93 URL https doi.org 10.5430 afr.v8n4p93 Abstract Blockchain technology is causing a commotion in the business environment. Senior executives and board of directors are continuing to monitor and in some cases invest in blockchain with the hope of gaining a competitive advantage. However the technology itself is still in the development stage. Even though there are many use cases presented for blockchain the technology has to mature in order for firms and the business ecosystem to reap the benefits of the technology. Although traditionally the accounting profession has reaped the benefits of technological advancements the profession has taken a more reactive approach to technology adoption. The purpose of this paper is to encourage the accounting profession to take a proactive approach and influence the development of blockchain by engaging in research related to blockchain technology. Therefore in this paper I provide a list of broad research questions related to blockchain based on major research areas in accounting. Given the broad range of questions presented here accounting researchers can significantly influence the development and adoption of blockchain if researchers are willing to extend current research to a blockchain context. Keywords blockchain research agenda accounting 1. Introduction Blockchain technology initially known as the underlying technology of Bitcoin has gained the attention of
