RT Journal Article
T1 Infusing Blockchain in accounting curricula and practice: expectations, challenges, and strategies
A1 Desai, Hrishikesh
AB Blockchain, or distributed ledger technology, is acknowledged as the most significant anddisruptive innovation in accounting since the double-entry system. All the ‘Big Four’ accountingfirms and several major S&P500 companies have invested considerable resources in developingblockchain technologies. Some maximalists of this technology have even hinted that it willfundamentally change accounting and auditing if all transactions can be captured in an immutableblockchain. It is a daunting task for accounting academics to determine how to infuse blockchain inaccounting curricula since the body of knowledge in this area spans several disciplines, such as,accounting, economics, finance, computer science, and engineering. It is also difficult for accountingpractitioners to know what aspects of this technology are relevant to accountants for the same reason.In this paper, using the diffusion of innovation theory, I help explain why we need to incorporate theaccounting-relevant aspects of blockchain in accounting curricula and practice and how we canaccomplish that goal without introducing unnecessary technological complexity and jargon. I alsoprovide eight case studies, which were successfully trialled by me at CPA organization/associationconferences, that can be used to communicate the accounting relevant aspects of blockchain in thedomains of accounting, tax, and audit services
PB Universidad de Huelva
YR 2023
FD 2023
LK https://hdl.handle.net/10272/22622
UL https://hdl.handle.net/10272/22622
LA eng
DS Repositorio Institucional de la Universidad de Huelva
RD 28 may 2026