Review
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Year 2021, , 495 - 515, 07.10.2021
https://doi.org/10.26650/ibr.2021.51.806870

Abstract

References

  • Aldredge, M., Rogers, C., & Smith, J. (2020). The strategic transformation of accounting into a learned profession. Industry and Higher Education, ahead-of-p(ahead-of-print). https://doi.org/10.1177/0950422220954319
  • Ali, O., Ally, M., Clutterbuck, & Dwivedi, Y. (2020). The state of play of blockchain technology in the financial services sector: A systematic literature review. International Journal of Information Management, 54, 102199. https://doi.org/https://doi.org/10.1016/j.ijinfomgt.2020.102199
  • Alles, M., & Gray, G. L. (2020). “The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes. International Journal of Accounting Information Systems, 38(100465). https://doi.org/https://doi.org/10.1016/j.accinf.2020.100465
  • Asmundson, I., & Oner, C. (2012). Back to Basics-What Is Money? Finance & Development, 49(3), 52–53. https://www.bookstore.imf.org/books/title/finance-development-subscription?code=f&d
  • Back, A., Corallo, M., & Dashjr, L. (2014). Enabling blockchain innovations with pegged sidechains. https://blockstream.com/sidechains.pdf
  • Bamakan, S. M. H., Motavali, A., & Bondarti, A. B. (2020). A survey of blockchain consensus algorithms performance evaluation criteria. Expert Systems with Applications, 154(113385). https://doi.org/10.1016/j.eswa.2020.113385
  • Baur, D. G., Hong, K., & Lee, A. D. (2018). Bitcoin: Medium of exchange or speculative assets? Journal of International Financial Markets, Institutions and Money, 54, 177–189. https://doi.org/10.1016/j.intfin.2017.12.004
  • Bonsón, E., & Bednárová, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725–740. https://doi.org/10.1108/MEDAR-11-2018-0406
  • Bonyuet, D. (2020). Overview and impact of blockchain on auditing. International Journal of Digital Accounting Research, 20, 31–43. https://doi.org/10.4192/1577-8517-v20_2
  • Boucher, P., Nascimento, S., & Kritikos, M. (2017). How Blockchain Technology Could Change Our Lives. European Parliament, 4–25. https://doi.org/10.2861/926645
  • Cai, C. W. (2019). Triple‐entry accounting with blockchain: How far have we come? Accounting & Finance. https://doi.org/10.1111/acfi.12556
  • Central Bank of the Republic of Turkey. (2018). Kâğıt Paranın Tarihçesi. https://www.tcmb.gov.tr/wps/wcm/connect/d189b219-fe71-40bf-9754-6a5f7d0a65eb/KagitParaTarihce.pdf?MOD=AJPERES&CVID=
  • Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How Blockchain can impact financial services – The overview, challenges and recommendations from expert interviewees. Technological Forecasting and Social Change, 158(120166). https://doi.org/10.1016/j.techfore.2020.120166
  • Church, K. S., Schmidt, P. J., & Ajayi, K. (2020). Forecast Cloudy—Fair or Stormy Weather: Cloud Computing Insights and Issues. Journal of Information Systems, 34(2), 23–46. https://doi.org/10.2308/isys-18-037
  • Coinmarket. (2020). https://coinmarketcap.com/all/views/all/.
  • Corbet, S., Lucey, B., Urquhart, A., & Yarovaya, L. (2019). Cryptocurrencies as a financial asset: A systematic analysis. International Review of Financial Analysis, 62, 182–199. https://doi.org/10.1016/j.irfa.2018.09.003
  • Dai, J., He, N., & Yu, H. (2019). Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: From the Perspective of Accountability Audit of Air Pollution Control in China. Journal of Emerging Technologies in Accounting, 16(2), 23–41. https://doi.org/10.2308/jeta-52482
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804
  • Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189–208. https://doi.org/10.1080/23270012.2020.1731721
  • Denyer, D., & Tranfield, D. (2009). Producing a systematic review. In D. A. Buchanan & A. Bryman (Eds.), The SAGE handbook of organizational research methods. In The Sage handbook of organizational research methods (pp. 671–689). https://www.cebma.org/wp-content/uploads/Denyer-Tranfield-Producing-a-Systematic-Review.pdf
  • Dwivedi, S. K., Amin, R., & Vollala, S. (2020). Blockchain based secured information sharing protocol in supply chain management system with key distribution mechanism. Journal of Information Security and Applications, 54(102554). https://doi.org/10.1016/j.jisa.2020.102554
  • European Banking Authority. (2014). EBA Opinion on virtual currencies (Issue EBA/Op/2014/08).
  • European Central Bank. (2012). Virtual currency schemes. European Central Bank-Eurosystem.
  • European Central Bank. (2015). Virtual currency schemes – a further analysis. European Central Bank-Eurosystem. https://doi.org/10.2866/662172
  • European Central Bank, & Bank of Japan. (2018). Stella: BOJ / ECB joint research project on DLT.
  • Financial Action Task Force. (2014). Virtual Currencies Key Definitions and Potential AML / CFT Risks (Issue June). www.fatf-gafi.org
  • Grant, M. J., & Booth, A. (2009). A typology of reviews: An analysis of 14 review types and associated methodologies. Health Information and Libraries Journal, 26(2), 91–108. https://doi.org/10.1111/j.1471-1842.2009.00848.x
  • Henage, R. (2020). KPMG Spark: Bringing cutting-edge technology to SME clients. Academy of Accounting and Financial Studies Journal, 24(3).
  • Innes, A. M. (1913). What is Money? The Banking Law Journal, 30(5), 377–408.
  • Jesson, K. J., Matheson, L., & Lacey, M. F. (2011). Doing your Literature Review. In Sage Publications Ltd.
  • Keynes, J. M. (1915). The Island of Stone Money. The Economic Journal, 25(98), 281–283. https://doi.org/10.2307/2222196
  • Kokina, J., Mancha, R., & Pachamanova, D. (2017). Blockchain: Emergent Industry Adoption and Implications for Accounting. Journal of Emerging Technologies in Accounting, 14(2), 91–100. https://doi.org/10.2308/jeta-51911
  • Kornfeld, T., Guagliardo, J., & Nowak, G. J. (2016). Expert Q & A on Blockchain Technology in Banking and Financial Services. Thomson Routers Practical Law. https://content.next.westlaw.com/Document/I78075f1f490211e698dc8b09b4f043e0/View/FullText.html?contextData=(sc.Default)&transitionType=Default
  • Kwilinski, A. (2019). Implementation of blockchain technology in accounting sphere. Academy of Accounting and Financial Studies Journal, 23(Special Isue 2).
  • Lafourcade, P., & Lombard-Platet, M. (2020). About blockchain interoperability. Information Processing Letters, 161(105976). https://doi.org/10.1016/j.ipl.2020.105976
  • Maesa, D. F. D., & Mori, P. (2020). Blockchain 3.0 applications survey. Journal of Parallel and Distributed Computing, 138, 99–114. https://doi.org/10.1016/j.jpdc.2019.12.019
  • McCallig, J., Robb, A., & Rohde, F. (2019). Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems, 33, 47–58. https://doi.org/10.1016/j.accinf.2019.03.004
  • Mills, D., Wang, K., Malone, B., Ravi, A., Marquardt, J., Chen, C., Badev, A., Brezinski, T., Fahy, L., Liao, K., Kargenian, V., Ellithorpe, M., Ng, W., & Baird, M. (2017). Distributed ledger technology in payments, clearing and settlement. Journal of Financial Market Infrastructures, 6(2/3), 207–249. https://doi.org/10.21314/JFMI.2018.095
  • Morozova, T., Akhmadeev, R., Lehoux, L., Yumashev, A., Meshkova, G., & Lukiyanova, M. (2020). Crypto asset assessment models in financial reporting content typologies. Entrepreneurship and Sustainability Issues, 7(3), 2196–2212. https://doi.org/10.9770/jesi.2020.7.3(49)
  • Nakamoto, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. https://bitcoin.org/bitcoin.pdf
  • O’Leary, D. E. (2019). Some issues in blockchain for accounting and the supply chain, with an application of distributed databases to virtual organizations. Intelligent Systems in Accounting, Finance and Management, 26(3), 137–149. https://doi.org/10.1002/isaf.1457
  • Pelucio-Grecco, M. C., Santos Neto, J. P. dos, & Constancio, D. (2020). Accounting for bitcoins in light of IFRS and tax aspects. Revista Contabilidade & Finanças, 31(83), 275–282. https://doi.org/10.1590/1808-057x201909110
  • Procházka, D. (2018). Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models. The International Journal of Digital Accounting Research, 18, 161–188. https://doi.org/10.4192/1577-8517-v18_7
  • Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107–117. https://doi.org/10.2308/jeta-52649
  • Ram, A. J. (2015). Accounting for the Bitcoin : An initial perspective [University of the Witwatersrand]. http://wiredspace.wits.ac.za/bitstream/handle/10539/20186/Accounting for the Bitcoin - An Initial Perspective by Asheer J. Ram.pdf?sequence=1
  • Rashideh, W. (2020). Blockchain technology framework: Current and future perspectives for the tourism industry. Tourism Management, 80(104125). https://doi.org/10.1016/j.tourman.2020.104125
  • Rîndaşu, S.-M. (2019). Blockchain in accounting: Trick or treat? Information Security Management, 20(170), 143–147.
  • Ron, D., & Shamir, A. (2013). Quantitative Analysis of the Full Bitcoin Transaction Graph. In A.-R. Sadeghi (Ed.), Financial Cryptography and Data Security 17th International Conference, FC 2013 (pp. 6–22).
  • Roszkowska, P. (2020). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JAOC-09-2019-0098
  • Rozario, A. M., & Thomas, C. (2019). Reengineering the Audit with Blockchain and Smart Contracts. Journal of Emerging Technologies in Accounting, 16(1), 21–35. https://doi.org/10.2308/jeta-52432
  • Salimitari, M., Chatterjee, M., & Fallah, Y. P. (2020). A survey on consensus methods in blockchain for resource-constrained IoT networks. Internet of Things, 11, 100212. https://doi.org/10.1016/j.iot.2020.100212
  • Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286
  • Sheldon, M. D. (2019). A Primer for Information Technology General Control Considerations on a Private and Permissioned Blockchain Audit. Current Issues in Auditing, 13(1), A15–A29. https://doi.org/10.2308/ciia-52356
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Blockchain Technology and Its Potential Effects on Accounting: A Systematic Literature Review

Year 2021, , 495 - 515, 07.10.2021
https://doi.org/10.26650/ibr.2021.51.806870

Abstract

With the growth of the business world, autonomous software programs such as MRP, ERP, and SAP have been used to synchronize different units and departments since the 1960s. There have been great technological developments in the last decades, such as Blockchain, the Internet of Things, artificial intelligence, and machine learning. The attention of the accounting world has also been on those technological developments, especially on Blockchain Technology. Accounting academics and professionals have been trying to understand how blockchain technology can affect accounting and what kind of changes might be brought about by that technology. Therefore, the purpose of this study is to make a systematic literature review in order to foresee the potential effects of blockchain on accounting. Selected keywords were searched for on the Scopus database. The results show that most of the studies in this area focus on technical issues and the development of software applications, and a small number of studies make a connection between blockchain and accounting. Although most of the authors are very optimistic about blockchain technology and claim that this technology may change the double-entry accounting system completely and radically, some have discrete approach and express critical views.

References

  • Aldredge, M., Rogers, C., & Smith, J. (2020). The strategic transformation of accounting into a learned profession. Industry and Higher Education, ahead-of-p(ahead-of-print). https://doi.org/10.1177/0950422220954319
  • Ali, O., Ally, M., Clutterbuck, & Dwivedi, Y. (2020). The state of play of blockchain technology in the financial services sector: A systematic literature review. International Journal of Information Management, 54, 102199. https://doi.org/https://doi.org/10.1016/j.ijinfomgt.2020.102199
  • Alles, M., & Gray, G. L. (2020). “The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes. International Journal of Accounting Information Systems, 38(100465). https://doi.org/https://doi.org/10.1016/j.accinf.2020.100465
  • Asmundson, I., & Oner, C. (2012). Back to Basics-What Is Money? Finance & Development, 49(3), 52–53. https://www.bookstore.imf.org/books/title/finance-development-subscription?code=f&d
  • Back, A., Corallo, M., & Dashjr, L. (2014). Enabling blockchain innovations with pegged sidechains. https://blockstream.com/sidechains.pdf
  • Bamakan, S. M. H., Motavali, A., & Bondarti, A. B. (2020). A survey of blockchain consensus algorithms performance evaluation criteria. Expert Systems with Applications, 154(113385). https://doi.org/10.1016/j.eswa.2020.113385
  • Baur, D. G., Hong, K., & Lee, A. D. (2018). Bitcoin: Medium of exchange or speculative assets? Journal of International Financial Markets, Institutions and Money, 54, 177–189. https://doi.org/10.1016/j.intfin.2017.12.004
  • Bonsón, E., & Bednárová, M. (2019). Blockchain and its implications for accounting and auditing. Meditari Accountancy Research, 27(5), 725–740. https://doi.org/10.1108/MEDAR-11-2018-0406
  • Bonyuet, D. (2020). Overview and impact of blockchain on auditing. International Journal of Digital Accounting Research, 20, 31–43. https://doi.org/10.4192/1577-8517-v20_2
  • Boucher, P., Nascimento, S., & Kritikos, M. (2017). How Blockchain Technology Could Change Our Lives. European Parliament, 4–25. https://doi.org/10.2861/926645
  • Cai, C. W. (2019). Triple‐entry accounting with blockchain: How far have we come? Accounting & Finance. https://doi.org/10.1111/acfi.12556
  • Central Bank of the Republic of Turkey. (2018). Kâğıt Paranın Tarihçesi. https://www.tcmb.gov.tr/wps/wcm/connect/d189b219-fe71-40bf-9754-6a5f7d0a65eb/KagitParaTarihce.pdf?MOD=AJPERES&CVID=
  • Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How Blockchain can impact financial services – The overview, challenges and recommendations from expert interviewees. Technological Forecasting and Social Change, 158(120166). https://doi.org/10.1016/j.techfore.2020.120166
  • Church, K. S., Schmidt, P. J., & Ajayi, K. (2020). Forecast Cloudy—Fair or Stormy Weather: Cloud Computing Insights and Issues. Journal of Information Systems, 34(2), 23–46. https://doi.org/10.2308/isys-18-037
  • Coinmarket. (2020). https://coinmarketcap.com/all/views/all/.
  • Corbet, S., Lucey, B., Urquhart, A., & Yarovaya, L. (2019). Cryptocurrencies as a financial asset: A systematic analysis. International Review of Financial Analysis, 62, 182–199. https://doi.org/10.1016/j.irfa.2018.09.003
  • Dai, J., He, N., & Yu, H. (2019). Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: From the Perspective of Accountability Audit of Air Pollution Control in China. Journal of Emerging Technologies in Accounting, 16(2), 23–41. https://doi.org/10.2308/jeta-52482
  • Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804
  • Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189–208. https://doi.org/10.1080/23270012.2020.1731721
  • Denyer, D., & Tranfield, D. (2009). Producing a systematic review. In D. A. Buchanan & A. Bryman (Eds.), The SAGE handbook of organizational research methods. In The Sage handbook of organizational research methods (pp. 671–689). https://www.cebma.org/wp-content/uploads/Denyer-Tranfield-Producing-a-Systematic-Review.pdf
  • Dwivedi, S. K., Amin, R., & Vollala, S. (2020). Blockchain based secured information sharing protocol in supply chain management system with key distribution mechanism. Journal of Information Security and Applications, 54(102554). https://doi.org/10.1016/j.jisa.2020.102554
  • European Banking Authority. (2014). EBA Opinion on virtual currencies (Issue EBA/Op/2014/08).
  • European Central Bank. (2012). Virtual currency schemes. European Central Bank-Eurosystem.
  • European Central Bank. (2015). Virtual currency schemes – a further analysis. European Central Bank-Eurosystem. https://doi.org/10.2866/662172
  • European Central Bank, & Bank of Japan. (2018). Stella: BOJ / ECB joint research project on DLT.
  • Financial Action Task Force. (2014). Virtual Currencies Key Definitions and Potential AML / CFT Risks (Issue June). www.fatf-gafi.org
  • Grant, M. J., & Booth, A. (2009). A typology of reviews: An analysis of 14 review types and associated methodologies. Health Information and Libraries Journal, 26(2), 91–108. https://doi.org/10.1111/j.1471-1842.2009.00848.x
  • Henage, R. (2020). KPMG Spark: Bringing cutting-edge technology to SME clients. Academy of Accounting and Financial Studies Journal, 24(3).
  • Innes, A. M. (1913). What is Money? The Banking Law Journal, 30(5), 377–408.
  • Jesson, K. J., Matheson, L., & Lacey, M. F. (2011). Doing your Literature Review. In Sage Publications Ltd.
  • Keynes, J. M. (1915). The Island of Stone Money. The Economic Journal, 25(98), 281–283. https://doi.org/10.2307/2222196
  • Kokina, J., Mancha, R., & Pachamanova, D. (2017). Blockchain: Emergent Industry Adoption and Implications for Accounting. Journal of Emerging Technologies in Accounting, 14(2), 91–100. https://doi.org/10.2308/jeta-51911
  • Kornfeld, T., Guagliardo, J., & Nowak, G. J. (2016). Expert Q & A on Blockchain Technology in Banking and Financial Services. Thomson Routers Practical Law. https://content.next.westlaw.com/Document/I78075f1f490211e698dc8b09b4f043e0/View/FullText.html?contextData=(sc.Default)&transitionType=Default
  • Kwilinski, A. (2019). Implementation of blockchain technology in accounting sphere. Academy of Accounting and Financial Studies Journal, 23(Special Isue 2).
  • Lafourcade, P., & Lombard-Platet, M. (2020). About blockchain interoperability. Information Processing Letters, 161(105976). https://doi.org/10.1016/j.ipl.2020.105976
  • Maesa, D. F. D., & Mori, P. (2020). Blockchain 3.0 applications survey. Journal of Parallel and Distributed Computing, 138, 99–114. https://doi.org/10.1016/j.jpdc.2019.12.019
  • McCallig, J., Robb, A., & Rohde, F. (2019). Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems, 33, 47–58. https://doi.org/10.1016/j.accinf.2019.03.004
  • Mills, D., Wang, K., Malone, B., Ravi, A., Marquardt, J., Chen, C., Badev, A., Brezinski, T., Fahy, L., Liao, K., Kargenian, V., Ellithorpe, M., Ng, W., & Baird, M. (2017). Distributed ledger technology in payments, clearing and settlement. Journal of Financial Market Infrastructures, 6(2/3), 207–249. https://doi.org/10.21314/JFMI.2018.095
  • Morozova, T., Akhmadeev, R., Lehoux, L., Yumashev, A., Meshkova, G., & Lukiyanova, M. (2020). Crypto asset assessment models in financial reporting content typologies. Entrepreneurship and Sustainability Issues, 7(3), 2196–2212. https://doi.org/10.9770/jesi.2020.7.3(49)
  • Nakamoto, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. https://bitcoin.org/bitcoin.pdf
  • O’Leary, D. E. (2019). Some issues in blockchain for accounting and the supply chain, with an application of distributed databases to virtual organizations. Intelligent Systems in Accounting, Finance and Management, 26(3), 137–149. https://doi.org/10.1002/isaf.1457
  • Pelucio-Grecco, M. C., Santos Neto, J. P. dos, & Constancio, D. (2020). Accounting for bitcoins in light of IFRS and tax aspects. Revista Contabilidade & Finanças, 31(83), 275–282. https://doi.org/10.1590/1808-057x201909110
  • Procházka, D. (2018). Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models. The International Journal of Digital Accounting Research, 18, 161–188. https://doi.org/10.4192/1577-8517-v18_7
  • Qasim, A., & Kharbat, F. F. (2020). Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107–117. https://doi.org/10.2308/jeta-52649
  • Ram, A. J. (2015). Accounting for the Bitcoin : An initial perspective [University of the Witwatersrand]. http://wiredspace.wits.ac.za/bitstream/handle/10539/20186/Accounting for the Bitcoin - An Initial Perspective by Asheer J. Ram.pdf?sequence=1
  • Rashideh, W. (2020). Blockchain technology framework: Current and future perspectives for the tourism industry. Tourism Management, 80(104125). https://doi.org/10.1016/j.tourman.2020.104125
  • Rîndaşu, S.-M. (2019). Blockchain in accounting: Trick or treat? Information Security Management, 20(170), 143–147.
  • Ron, D., & Shamir, A. (2013). Quantitative Analysis of the Full Bitcoin Transaction Graph. In A.-R. Sadeghi (Ed.), Financial Cryptography and Data Security 17th International Conference, FC 2013 (pp. 6–22).
  • Roszkowska, P. (2020). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, ahead-of-p(ahead-of-print). https://doi.org/10.1108/JAOC-09-2019-0098
  • Rozario, A. M., & Thomas, C. (2019). Reengineering the Audit with Blockchain and Smart Contracts. Journal of Emerging Technologies in Accounting, 16(1), 21–35. https://doi.org/10.2308/jeta-52432
  • Salimitari, M., Chatterjee, M., & Fallah, Y. P. (2020). A survey on consensus methods in blockchain for resource-constrained IoT networks. Internet of Things, 11, 100212. https://doi.org/10.1016/j.iot.2020.100212
  • Schmitz, J., & Leoni, G. (2019). Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda. Australian Accounting Review, 29(2), 331–342. https://doi.org/10.1111/auar.12286
  • Sheldon, M. D. (2019). A Primer for Information Technology General Control Considerations on a Private and Permissioned Blockchain Audit. Current Issues in Auditing, 13(1), A15–A29. https://doi.org/10.2308/ciia-52356
  • Sokolenko, L., Ostapenko, T., Kubetska, O., Portna, O., & Tran, T. (2019). Cryptocurrency: Economic essence and features of accounting. Academy of Accounting and Financial Studies Journal, 23(Special Is 2), 1–6. https://www.scopus.com
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There are 65 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Articles
Authors

Asuman Atik Yıldırım 0000-0001-7727-4585

Göksal Selahatdin Kelten 0000-0002-7273-7613

Publication Date October 7, 2021
Submission Date October 7, 2020
Published in Issue Year 2021

Cite

APA Atik Yıldırım, A., & Kelten, G. S. (2021). Blockchain Technology and Its Potential Effects on Accounting: A Systematic Literature Review. Istanbul Business Research, 50(2), 495-515. https://doi.org/10.26650/ibr.2021.51.806870

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