The Intersection of Accounting and Blockchain Technology: An Analysis of Current and Future Implications
| dc.contributor.advisor | Peterson, Kyle | |
| dc.contributor.advisor | Rosenberg, Daniel | |
| dc.contributor.advisor | McKeon, Stephen | |
| dc.contributor.author | Van Horn, Jeffrey | |
| dc.date.accessioned | 2022-07-12T20:40:39Z | |
| dc.date.available | 2022-07-12T20:40:39Z | |
| dc.date.issued | 2022 | |
| dc.description.abstract | Today we are undergoing an unprecedented era of innovation in the business world. Emerging technologies are impacting nearly every organization, with blockchain becoming one of the most widely discussed. It is important to understand that there is far more to blockchain than cryptocurrency, as it can impact many business processes, notably accounting functions. The goal of this piece of research is to provide a holistic survey of the implications of blockchain technology for the accounting profession, which demands an analysis of both current and future implications. Short term, blockchain has the potential to aid many of the most cumbersome tasks associated with accounting today. Three areas that blockchain has implications for are improving the transfer pricing process, enhancing financial reporting in supply chains, and accounting for cryptocurrency. Looking into the future, blockchain can help drive advancement in the financial statement audit and increase the automation of repetitive tasks through smart contracts. Each of these processes will have to overcome technical and regulatory hurdles, which must be considered as well. Blockchain is well equipped to impact these processes due to its immutability, security, and ability to build trust between organizations, motivating a thorough analysis of the topic. | en_US |
| dc.identifier.orcid | 0000-0002-7440-5081 | |
| dc.identifier.uri | https://hdl.handle.net/1794/27427 | |
| dc.language.iso | en_US | |
| dc.publisher | University of Oregon | |
| dc.rights | CC BY-NC-ND 4.0 | |
| dc.subject | Accounting | en_US |
| dc.subject | Blockchain | en_US |
| dc.subject | Cryptocurrency | en_US |
| dc.subject | Transfer Pricing | en_US |
| dc.subject | Auditing | en_US |
| dc.title | The Intersection of Accounting and Blockchain Technology: An Analysis of Current and Future Implications | |
| dc.type | Thesis/Dissertation |
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