Blockchain-Based Triple-Entry Accounting: A Systematic Literature Review and Future Research Agenda

【Author】 Thies, Simon; Kureljusic, Marko; Karger, Erik; Kraemer, Thilo

【Source】JOURNAL OF INFORMATION SYSTEMS

【影响因子】2.308

【Abstract】Recent cases, such as Wirecard, Luckin Coffee, and Steinhoff, highlight the vulnerability of current accounting practices and question their suitability to prevent criminal behavior. Triple-entry accounting (TEA) is a possible answer against accounting fraud and financial manipulation that is increasingly discussed in research and practice. By being based on blockchain technology, TEA is tamper-proof and, thus, might be an effective instrument against manipulation in accounting. However, despite the potential of TEA, research on this topic is scattered and mostly isolated from each other. By conducting a systematic literature review, we synthesize and summarize current research on blockchain-based TEA. Hereby, we find that current research is almost entirely theoretical. Up to now, real-world implementations and their evaluation are still missing in both research and practice. To address these gaps, we develop guiding research questions for interested scholars to pave the way for TEA's practical use.

【Keywords】blockchain; distributed ledger; accounting; fraud; triple-entry accounting.

【发表时间】2023

【收录时间】2023-12-15

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