TAILIEUCHUNG - Blockchain research agenda for accounting

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 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@ Received September 9 2019 Accepted September 24 2019 Online Published September 25 2019 doi URL https 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

• Kế toán - Kiểm toán
• Blockchain technology
• Business ecosystem
• Senior executives
• Blockchain context
• Accounting profession
• Marketing in the Connected Age
• Potential apply
• Blockchain and online advertising
• Theory of blockchain
• Characteristics of blockchain
• 4 0 technology wave
• Double spending
• Blockchain structure
• Merkle tree
• Management activities at universities
• Illegal data manipulation
• The Hash function
• Bitcoin blockchain
• Illegal data modification
• Customers’ acceptance
• Blockchain adoption
• Dong A Bank
• Commercial joint stock bank
• Factors affecting customers’ acceptance
• Supply chain management
• Vietnam agriculture
• SWOT analysis
• Agri food in Vietnam
• Intention to use
• International payment service
• Commercial banks applying Blockchain
• Global banking giant
• Distributed ledger technology
• International Conference on Emerging Challenges
• Artificial intelligence
• Labor intensive jobs
• Artificial Intelligent in supply chain management
• Crypto currencies
• Energy consumption
• Crypto currencies trading
• Blockchain technology on climate change
• Bitcoin trading volume
• Accounting practices
• Accept cryptocurrency
• Financial Accounting Standards Board
• Internal Revenue Servic
• Aspect of the technological platform
• Peer to peer system
• Real world stocks
• Dutch East India company
• Modern stock exchanges
• Big data
• Digital watermarking
• Smart contract
• Access control
• Data on big data marketplace
• Bitcoin return
• Bitcoin price formation
• Risk diversification
• Stock market