Blockchain Accounting The Disruption Ahead

Authors

  • Swapan Sarkar Department of Commerce, University of Calcutta

DOI:

https://doi.org/10.33516/maj.v53i6.73-78p

Abstract

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Published

2018-06-01

How to Cite

Sarkar, S. (2018). Blockchain Accounting The Disruption Ahead. The Management Accountant Journal, 53(6), 73–78. https://doi.org/10.33516/maj.v53i6.73-78p

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Section

Cover Story

References

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Bitcoin.se. (2012). Bitcoin.se » Finansinspektionen klassar Bitcoin som betalningsmedel. [online] Available at: https://www.bitcoin.se/2012/12/04/finansinspektionenklassarbitcoin-som-betalningsmedel/

Chartard Accountnats Australia, The Future of Blockchain: APPLICATIONS AND IMPLICATIONS OF DISTRIBUTED LEDGER TECHNOLOGY; Available at https://www.charteredaccountantsanz.com/-/.../ c1430d6febb3444192436ffc8b685c7c

Deloitte, Blockchain Technology; A game-changer in accounting? Available at https://www2.deloitte.com/.../ Deloitte/.../Blockchain_A%20game-changer%20in%20a.

Ericsson.com. (2017). Blockchain Data Integrity - Ericsson. [online] Available at: https://www.ericsson.com/ hyperscale/cloud-infrastructure/data-centric-security/ data-integrity-assurance

Grigg, I. (2005). Triple Entry Accounting. [online] Iang.org. Available at: http://iang.org/papers/triple_entry.html

Haber, S. and Stornetta, W. (1991). How to time-stamp a digital document. Journal of Cryptology, [online] 3(2). Available at: https://www.anf.es/pdf/Haber_Stornetta.pdf

Lazanis, R. (2017). How Technology Behind Bitcoin Could Transform Accounting As We Know It. [online] Techvibes. Available at: https://techvibes.com/2015/01/22/howtechnologybehind-bitcoin-could-transform-accountingaswe-know-it-2015-01-22

Potekhina and Riumkin, Blockchain – a new accounting paradigm;Implications for credit risk management, Available at https://www.diva-portal.org/smash/get/ diva2:1114333/FULLTEXT01.pdf

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