区块链：探索区块链对澳大利亚会计师事务所业务模式的影响

IF 6.9 3区管理学 Q1 COMPUTER SCIENCE, INFORMATION SYSTEMS Information Systems Frontiers Pub Date : 2024-10-19 DOI:10.1007/s10796-024-10547-1

Maria Cadiz Dyball, Ravi Seethamraju

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引用次数: 0

摘要

本文报告了一项研究，该研究调查了澳大利亚会计师事务所的业务模式如何受到使用区块链技术的审计客户的影响。对包括四大会计师事务所审计合伙人在内的一系列利益相关者进行的半结构式访谈显示，尽管澳大利亚的区块链生态系统正在形成，但会计师事务所正在通过提供涉及效率、互补性和新颖性的价值主张，逐步调整其业务模式。该生态系统的特点是客户不愿将区块链平台用于金融系统，在适用的会计准则方面缺乏明确的方向，在区块链标准和治理方面缺乏共识。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms

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.

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来源期刊

Information Systems Frontiers 工程技术-计算机：理论方法

CiteScore

13.30

自引率

18.60%

发文量

127

审稿时长

9 months

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.