{"title":"Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms","authors":"Maria Cadiz Dyball, Ravi Seethamraju","doi":"10.1007/s10796-024-10547-1","DOIUrl":null,"url":null,"abstract":"<p>This paper reports on a study that investigated how the business models of Australian accounting firms are impacted by audit clients using blockchain technology. Semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms reveal that firms are gradually adapting their business models by offering value propositions that involve efficiency, complementarities and novelty, despite a formative blockchain ecosystem in Australia. This ecosystem is characterized by clients’ reluctance to use blockchain platforms for financial systems and a lack of clear direction on applicable accounting standards and consensus on blockchain standards and governance.</p>","PeriodicalId":13610,"journal":{"name":"Information Systems Frontiers","volume":null,"pages":null},"PeriodicalIF":6.9000,"publicationDate":"2024-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Information Systems Frontiers","FirstCategoryId":"94","ListUrlMain":"https://doi.org/10.1007/s10796-024-10547-1","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"COMPUTER SCIENCE, INFORMATION SYSTEMS","Score":null,"Total":0}
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Abstract
This paper reports on a study that investigated how the business models of Australian accounting firms are impacted by audit clients using blockchain technology. Semi-structured interviews with a range of stakeholders including audit partners from big-4 accounting firms reveal that firms are gradually adapting their business models by offering value propositions that involve efficiency, complementarities and novelty, despite a formative blockchain ecosystem in Australia. This ecosystem is characterized by clients’ reluctance to use blockchain platforms for financial systems and a lack of clear direction on applicable accounting standards and consensus on blockchain standards and governance.
期刊介绍：
The interdisciplinary interfaces of Information Systems (IS) are fast emerging as defining areas of research and development in IS. These developments are largely due to the transformation of Information Technology (IT) towards networked worlds and its effects on global communications and economies. While these developments are shaping the way information is used in all forms of human enterprise, they are also setting the tone and pace of information systems of the future. The major advances in IT such as client/server systems, the Internet and the desktop/multimedia computing revolution, for example, have led to numerous important vistas of research and development with considerable practical impact and academic significance. While the industry seeks to develop high performance IS/IT solutions to a variety of contemporary information support needs, academia looks to extend the reach of IS technology into new application domains. Information Systems Frontiers (ISF) aims to provide a common forum of dissemination of frontline industrial developments of substantial academic value and pioneering academic research of significant practical impact.
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