Blockchain and the Journey Beyond Double Entry | Zendy

Carlin Tyrone | Zendy

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Blockchain and the Journey Beyond Double Entry

Author(s) -

Carlin Tyrone

Publication year - 2019

Publication title -

australian accounting review

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.551

H-Index - 36

eISSN - 1835-2561

pISSN - 1035-6908

DOI - 10.1111/auar.12273

Subject(s) - scrutiny , blockchain , accounting , subject (documents) , economics , business , law and economics , political science , law , computer science , library science , computer security

Whilst blockchain technology has attracted substantial attention within the scholarly literature of a number of disciplines, including economics, finance, law and technology, it has been subject to minimal discussion and scrutiny within the scholarly accounting literature. This article argues that this is a missed opportunity and that the maturation of blockchain technology may represent as profound a shift in accounting as the emergence and adoption of double‐entry accounting.

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