Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms

【Author】 Dyball, Maria Cadiz; Seethamraju, Ravi

【Source】INFORMATION SYSTEMS FRONTIERS

【影响因子】5.261

【Abstract】This paper reports on a study that investigated how the business models of Australian accounting firms are impacted by audit clients using blockchain technology. Semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms reveal that firms are gradually adapting their business models by offering value propositions that involve efficiency, complementarities and novelty, despite a formative blockchain ecosystem in Australia. This ecosystem is characterized by clients' reluctance to use blockchain platforms for financial systems and a lack of clear direction on applicable accounting standards and consensus on blockchain standards and governance.

【Keywords】Blockchain; Business models; Accounting firms

【发表时间】2024 2024 OCT 19

【收录时间】2024-10-25

【文献类型】实证数据

【主题类别】

区块链应用-实体经济-审计领域