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首页> 外文期刊>Journal of organizational change management >Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices
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Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices

机译：区块链技术：从会计和审计实践中的综合性视图中出现的未取消问题

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Purpose The aim of this paper is to explore the effects of adopting and implementing blockchain technology (BT) in accounting and auditing practices in terms of benefits and threats, thus discovering new and upcoming risks and issues. Design/methodology/approach This paper adopts a critical perspective to investigate how the implementation of BT could affect accounting and auditing practices, providing a reflection on the role of accountants and auditors during such a technological revolution. Findings This paper highlights the importance of the unreplaceable professional conscience and experience of accountants and auditors compared to the impersonal and standardised operating system of artificial intelligence provided by BT. The development and diffusion of BT are leading professionals to acquaint themselves with new accounting and auditing systems, such as reinventing old practices and finding new ways of taking advantage of blockchain instead of being overwhelmed. Originality/value Different from the majority of previous literature contributions, this study looks beyond the potential and undeniable benefits that BT can offer to accounting and auditing environments by focussing especially on the threats and risks caused by its implementation.
机译：目的本文的目的是探讨在福利和威胁方面采用和实施区块链技术（BT）的效果，从而发现新的和即将到来的风险和问题。设计/方法/方法本文采用批判性观点来调查BT的实施如何影响会计和审计做法，对会计师和审计师在此类技术革命中的作用提供思考。调查结果本文强调了与BT提供的人工智能的非特性和标准化操作系统相比，占用的专业良知和会计师和审计经验的重要性。 BT的开发和扩散是熟悉新的会计和审计系统的领先专业人员，例如重塑旧的实践并找到利用区块链的新方法而不是不堪重负。与以前的大多数文献贡献不同，本研究超出了BT可以通过专注于其实施造成的威胁和风险来提供对会计和审计环境的潜在和不可否认的益处。

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