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- W3083018111 abstract "From their origins in cryptocurrencies, blockchains are increasingly emerging as an important organizational phenomenon, especially for collaboration across firm boundaries. Over the past several decades, accounting scholars have shown significant interest in management accounting and control mechanisms that are used to sustain these inter-organizational relationships (IORs). This paper outlines fundamental technical features and limitations of permissioned blockchain technology and analytically proposes it as an empirical concept with implications for management accounting practices that underpin inter-organizational collaboration, trust, control, and information exchange. Particular focus of the analysis is on the interplay between the technical capabilities of blockchain and inter-organizational management control procedures. The analysis is distilled into a series of theoretical propositions that illustrate how these procedures affect the way in which blockchain is enacted in IORs, and how they are affected by blockchain themselves. The paper concludes with a research agenda for accounting scholars and offers directions for future research." @default.
- W3083018111 created "2020-09-11" @default.
- W3083018111 creator A5049319217 @default.
- W3083018111 creator A5072244835 @default.
- W3083018111 date "2020-01-01" @default.
- W3083018111 modified "2023-10-14" @default.
- W3083018111 title "Blockchain Technology, Inter-Organizational Relationships and Management Accounting: A Synthesis and Research Agenda" @default.
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- W3083018111 doi "https://doi.org/10.2139/ssrn.3603672" @default.
- W3083018111 hasPublicationYear "2020" @default.
- W3083018111 type Work @default.