Blockchain Technology, Inter-Organizational Relationships and Management Accounting: A Synthesis and Research Agenda

2020 ◽  
Author(s):  
Nikola Kostić ◽  
Tomaz Sedej
Keyword(s):  
Research Agenda ◽  
Management Accounting ◽  
Organizational Relationships ◽  
Blockchain Technology

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.

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 From Coopetition to Hyper-Coopetition: Focusing on a New Paradigm of Heterogeneous Organizational Relationship in the High-Tech Industry

2021 ◽  
Vol 14 (1) ◽  
pp. 440
Author(s):  
Seungyeon Moon ◽  
Changhee Yoon ◽  
Changhyun Park
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
High Tech ◽  
New Paradigm ◽  
Organizational Relationships ◽  
High Tech Industry ◽  
Academic Field ◽  
Managerial Implications ◽  
New Research

In this study, we proposed the concept of hyper-coopetition based on an investigation of the inter-organizational relationships of chipmakers. Hyper-coopetition is distinguished from traditional coopetition by having companies in heterogeneous industries as participants, whereas traditional coopetition is a relationship between competitors in the same industry. To investigate antecedents and processes of hyper-coopetition, we established the conceptual framework of hyper-coopetition through a literature review. We conducted a case study on leading chipmakers, including Intel, Samsung, and Nvidia, to investigate antecedents and processes of the chipmakers’ hyper-coopetition. By examining hyper-coopetition, we contributed to the relevant academic field by introducing hyper-coopetition, its typology, and a new research agenda. The analysis result also brought managerial implications for companies in a rapidly changing environment.

The diffusion of management accounting innovations in the public sector: a research agenda

2004 ◽  
Vol 15 (3) ◽  
pp. 355-374 ◽  
Author(s):  
Irvine Lapsley ◽  
Elisa Wright
Keyword(s):  
Public Sector ◽  
Research Agenda ◽  
Management Accounting ◽  
The Public

scholarly journals BLOCKCHAIN TECHNOLOGY IN THE MODEL OF INTEGRATION OF ACCOUNTING AND MANAGEMENT ACCOUNTING IN THE AGRO HOLDING CONTROL SYSTEM

2019 ◽  
Vol 6 ◽  
pp. 95-102
Author(s):  
GALINA A. GORBATKOVА ◽  
◽  
GALINA A. KULIKOVA ◽  
Keyword(s):  
Control System ◽  
Management Accounting ◽  
Blockchain Technology
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