Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda

2019 ◽  
Vol 29 (2) ◽  
pp. 331-342 ◽  
Author(s):  
Jana Schmitz ◽  
Giulia Leoni
Keyword(s):  
Research Agenda ◽  
Blockchain Technology

The Application of the Blockchain Technology in Voting Systems

2021 ◽  
Vol 54 (3) ◽  
pp. 1-28
Author(s):  
Jun Huang ◽  
Debiao He ◽  
Mohammad S. Obaidat ◽  
Pandi Vijayakumar ◽  
Min Luo ◽  
...  
Keyword(s):  
Research Agenda ◽  
Future Research ◽  
Voting Systems ◽  
Comprehensive Review ◽  
Formal Expression ◽  
Future Research Agenda ◽  
Blockchain Technology ◽  
Peer Network ◽  
Peer To Peer Network ◽  
Insight Into

Voting is a formal expression of opinion or choice, either positive or negative, made by an individual or a group of individuals. However, conventional voting systems tend to be centralized, which are known to suffer from security and efficiency limitations. Hence, there has been a trend of moving to decentralized voting systems, such as those based on blockchain. The latter is a decentralized digital ledger in a peer-to-peer network, where a copy of the append-only ledger of digitally signed and encrypted transactions is maintained by each participant. Therefore, in this article, we perform a comprehensive review of blockchain-based voting systems and classify them based on a number of features (e.g., the types of blockchain used, the consensus approaches used, and the scale of participants). By systematically analyzing and comparing the different blockchain-based voting systems, we also identify a number of limitations and research opportunities. Hopefully, this survey will provide an in-depth insight into the potential utility of blockchain in voting systems and device future research agenda.

New Financial Technologies, Cryptocurrencies, Blockchain, and Challenges

2020 ◽  
pp. 85-102
Author(s):  
Burcu Sakiz
Keyword(s):  
Information Systems ◽  
Technological Innovation ◽  
Research Agenda ◽  
The Internet ◽  
Blockchain Technology ◽  
Systems Research ◽  
Information Systems Research ◽  
The World ◽  
Start Ups

As technological innovation transforms our economies, companies and start-ups all over the world are performing developments on financial technologies called “FinTech/fintech” for a chance to thrive. It even sparked the invention of blockchain and the inception of cryptocurrencies (digital/virtual money) such as Bitcoin. The blockchain technology provides Bitcoin's public ledger, an ordered and timestamped record of transactions. Blockchain is one of a kind decentralized technology mainly used by fintechs and it is a distributed as well as decentralized ledger that presents a radical, new, modern, and disruptive way of conducting all manner of transactions over the internet. Blockchain-based applications provide many opportunities to create a more sustainable world. With this research agenda, this chapter contributes to the discussion on future avenues for sustainability and information systems research on fintechs, especially cryptocurrencies and blockchain-based platforms and services.

scholarly journals Combining Blockchain Technology and the Physical Internet to Achieve Triple Bottom Line Sustainability: A Comprehensive Research Agenda for Modern Logistics and Supply Chain Management

2019 ◽  
Author(s):  
Horst Treiblmaier
Keyword(s):  
Supply Chain ◽  
Research Agenda ◽  
Academic Research ◽  
Triple Bottom Line ◽  
Future Research ◽  
Bottom Line ◽  
Research Areas ◽  
Blockchain Technology ◽  
Physical Internet ◽  
Research Questions

Integrating triple bottom line (TBL) goals into supply chains (SCs) is a challenging task which necessitates the careful coordination of numerous stakeholders’ individual interests. Recent technological advancements can impact TBL sustainability by changing the design, structure and management of modern SCs. Blockchain technology enables immutable data records and facilitates a shared data view along the supply chain. The Physical Internet (PI) is an overarching framework that can be applied to create a layered and comprehensive view of the SC. In this conceptual paper I define and combine these technologies and derive several high-level research areas and research questions to investigate adoption, management as well as structural SC issues. I suggest a theory-based research agenda for the years to come that exploits the strengths of rigorous academic research, while remaining relevant for the industry. Furthermore, I suggest various well-established theories to tackle the respective research questions and provide specific directions for future research.

scholarly journals The Promises of Blockchain and Cryptocurrencies Technology for Architecture and Interaction Design

2021 ◽  
Vol 10 (3) ◽  
pp. 2651-2657
Keyword(s):  
Research And Development ◽  
Interaction Design ◽  
Interface Design ◽  
Research Agenda ◽  
Distributed Database ◽  
Digital Currency ◽  
Blockchain Technology ◽  
History Of ◽  
Block Chain

Blockchain technology is gaining prominence after its first famous implementation as part of the digital currency Bitcoin. It is made up of a series of blocks (the ledger) that give a secure, unchangeable, and auditable list of records. Once a block is recorded using encryption and a distributed database, it cannot be modified. The ledger in the case of Bitcoin stores the history of all monetary transactions. In three sections, this paper provides a review of blockchain technology for an interface design audience: (1) The fundamentals that enable block-chain technology are briefly discussed. (2) Specific examples include the use of HCI in blockchain research and development. (3) In the form of a fledgling research agenda, opportunities and difficulties for HCI and interface design are presented.

Blockchain technology, inter-organizational relationships and management accounting: a synthesis and a research agenda

2021 ◽  
Author(s):  
Nikola Kostić ◽  
Tomaz Sedej
Keyword(s):  
Supply Chain ◽  
Research Agenda ◽  
Management Accounting ◽  
Future Research ◽  
Organizational Setting ◽  
Organizational Relationships ◽  
Blockchain Technology ◽  
Starting Point

Blockchain is a technology intended for sharing data across a broad network of untrusted entities in a decentralized manner. It first gained recognition as the technology behind Bitcoin, but is seeing fast adoption in other areas including supply chain, insurance, and banking. Our aim is to investigate the potential of blockchain technology, when applied in an inter-organizational setting. To this end, the paper provides a review of management accounting literature on inter-organizational relationships (IORs), and identifies areas that may be significantly impacted by blockchain technology. The objective is not to present an exhaustive review of this field, but instead to outline and scrutinize topics and issues related to IORs where capabilities of blockchain may have the most significant impact. Based on the synthesis of the reviewed literatures, we offer several propositions, which may provide a starting point for future research intended to explore blockchain in the context of IORs.

New Financial Technologies, Cryptocurrencies, Blockchain, and Challenges

2021 ◽  
pp. 32-49
Author(s):  
Burcu Sakiz
Keyword(s):  
Information Systems ◽  
Technological Innovation ◽  
Research Agenda ◽  
The Internet ◽  
Blockchain Technology ◽  
Systems Research ◽  
Information Systems Research ◽  
The World ◽  
Start Ups

As technological innovation transforms our economies, companies and start-ups all over the world are performing developments on financial technologies called “FinTech/fintech” for a chance to thrive. It even sparked the invention of blockchain and the inception of cryptocurrencies (digital/virtual money) such as Bitcoin. The blockchain technology provides Bitcoin's public ledger, an ordered and timestamped record of transactions. Blockchain is one of a kind decentralized technology mainly used by fintechs and it is a distributed as well as decentralized ledger that presents a radical, new, modern, and disruptive way of conducting all manner of transactions over the internet. Blockchain-based applications provide many opportunities to create a more sustainable world. With this research agenda, this chapter contributes to the discussion on future avenues for sustainability and information systems research on fintechs, especially cryptocurrencies and blockchain-based platforms and services.

scholarly journals Combining Blockchain Technology and the Physical Internet to Achieve Triple Bottom Line Sustainability: A Comprehensive Research Agenda for Modern Logistics and Supply Chain Management

Logistics ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 10 ◽  
Author(s):  
Horst Treiblmaier
Keyword(s):  
Supply Chain ◽  
Research Agenda ◽  
Academic Research ◽  
Triple Bottom Line ◽  
Future Research ◽  
Bottom Line ◽  
Research Areas ◽  
Blockchain Technology ◽  
Physical Internet ◽  
Research Questions

Integrating triple bottom line (TBL) goals into supply chains (SCs) is a challenging task which necessitates the careful coordination of numerous stakeholders’ individual interests. Recent technological advancements can impact TBL sustainability by changing the design, structure, and management of modern SCs. Blockchain technology enables immutable data records and facilitates a shared data view along the supply chain. The Physical Internet (PI) is an overarching framework that can be applied to create a layered and comprehensive view of the SC. In this conceptual paper, I define and combine these technologies and derive several high-level research areas and research questions (RQ) to investigate adoption and management as well as structural SC issues. I suggest a theory-based research agenda for the years to come that exploits the strengths of rigorous academic research, while remaining relevant for industry. Furthermore, I suggest various well-established theories to tackle the respective research questions and provide specific directions for future research.

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