Application of Blockchain Technology in Management Accounting: Based on the Perspective of Frontier Literature Review

2021 ◽  
pp. 323-332
Author(s):  
Yongyi Cai ◽  
Xuefen Xiao
Keyword(s):  
Literature Review ◽  
Management Accounting ◽  
Blockchain Technology

What do we know about meta-analyses in accounting, auditing, and corporate governance?

2019 ◽  
Vol 27 (1) ◽  
pp. 17-43 ◽  
Author(s):  
Patrick Velte
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Quantitative Research ◽  
Management Accounting ◽  
Meta Analysis ◽  
Financial Accounting ◽  
Content Type ◽  
Moderating Variables ◽  
Independent Variable ◽  
Meta Analyses

PurposeThe purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.Design/methodology/approachA structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted.FindingsMost of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/valueMeta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

scholarly journals Blockchain in Health Care Innovation: Literature Review and Case Study From a Business Ecosystem Perspective (Preprint)

2020 ◽  
Author(s):  
Shuchih Ernest Chang ◽  
YiChian Chen
Keyword(s):  
Health Care ◽  
Life Cycle ◽  
Literature Review ◽  
Case Studies ◽  
Paradigm Shift ◽  
Potential Health ◽  
Business Ecosystem ◽  
Blockchain Technology ◽  
The Impact

BACKGROUND Blockchain technology is leveraging its innovative potential in various sectors and its transformation of business-related processes has drawn much attention. Topics of research interest have focused on medical and health care applications, while research implications have generally concluded in system design, literature reviews, and case studies. However, a general overview and knowledge about the impact on the health care ecosystem is limited. OBJECTIVE This paper explores a potential paradigm shift and ecosystem evolution in health care utilizing blockchain technology. METHODS A literature review with a case study on a pioneering initiative was conducted. With a systematic life cycle analysis, this study sheds light on the evolutionary development of blockchain in health care scenarios and its interactive relationship among stakeholders. RESULTS Four stages—birth, expansion, leadership, and self-renewal or death—in the life cycle of the business ecosystem were explored to elucidate the evolving trajectories of blockchain-based health care implementation. Focused impacts on the traditional health care industry are highlighted within each stage to further support the potential health care paradigm shift in the future. CONCLUSIONS This paper enriches the existing body of literature in this field by illustrating the potential of blockchain in fulfilling stakeholders’ needs and elucidating the phenomenon of coevolution within the health care ecosystem. Blockchain not only catalyzes the interactions among players but also facilitates the formation of the ecosystem life cycle. The collaborative network linked by blockchain may play a critical role on value creation, transfer, and sharing among the health care community. Future efforts may focus on empirical or case studies to validate the proposed evolution of the health care ecosystem.

scholarly journals On Deploying Blockchain Technologies in Supply Chain Strategies and the COVID-19 Pandemic: A Systematic Literature Review and Research Outlook

2021 ◽  
Vol 13 (19) ◽  
pp. 10566
Author(s):  
Mohammad Nabipour ◽  
M. Ali Ülkü
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Web Of Science ◽  
Environmental Issues ◽  
Future Studies ◽  
Blockchain Technology ◽  
Industrial Sectors ◽  
Holistic Review ◽  
Review Study

The emergence of a new pandemic, known as COVID-19, has touched various sections of the supply chain (SC). Since then, numerous studies have been conducted on the issue, but the need for a holistic review study that highlights the gaps and limits of previous research, as well as opportunities and agendas for future studies, is palpable. Through a systematic literature review on blockchain technology (BCT) deployment in supply-chain management (SCM) concerning the COVID-19 pandemic, this research seeks to add to the content of previous studies and to enlighten the path for future studies. Relevant papers were found using a variety of resources (Scopus, Google Scholar, Web of Science, and ProQuest). Seventy-two articles were systematically selected, considering the PRISMA procedure, and were thoroughly analyzed based on BCT, methodologies, industrial sectors, geographical, and sustainability context. According to our findings, there is a significant lack of empirical and quantitative methodologies in the literature. The majority of studies did not take specific industries into account. Furthermore, the articles focusing on the sustainability context are few, particularly regarding social and environmental issues. In addition, most of the reviewed papers did not consider the geographical context. The results indicate that the deployment of BCT in several sectors is not uniform, and this utilization is reliant on their services during the COVID-19 pandemic. Furthermore, the concentration of research on the impacts of the BCT on SCM differs according to the conditions of various countries in terms of the consequences of the COVID-19 pandemic. The findings also show that there is a direct relationship between the deployment of BCT and sustainability factors, such as economic and waste issues, under the circumstances surrounding COVID-19. Finally, this study offers research opportunities and agendas to help academics and other stakeholders to gain a better knowledge of the present literature, recognize aspects that necessitate more exploration, and drive prospective studies.

Data Security in Clinical Trials Using Blockchain Technology

2021 ◽  
pp. 250-268
Author(s):  
Marta de-Melo-Diogo ◽  
Jorge Tavares ◽  
Ângelo Nunes Luís
Keyword(s):  
Clinical Trial ◽  
Clinical Trials ◽  
Literature Review ◽  
Data Security ◽  
Critical Issue ◽  
The Other ◽  
Clinical Trial Setting ◽  
Blockchain Technology ◽  
Current Utilization ◽  
Trial Setting

Blockchain technology in a clinical trial setting is a valuable asset due to decentralization, immutability, transparency, and traceability features. For this chapter, a literature review was conducted to map the current utilization of blockchain systems in clinical trials, particularly data security managing systems and their characteristics, such as applicability, interests of use, limitations, and issues. The advantages of data security are producing a more transparent and tamper-proof clinical trial by providing accurate, validated data, therefore producing a more reliable and credible clinical trial. On the other hand, data integrity is a critical issue since data obtained from trials are not instantly made public to all participants. Work needs to be done to establish the significant implications in security data when applying blockchain technology in a real-world clinical trial setting and generalized conditions of use to establish its security.

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