Distributed Ledger Technologies in Accounting: An Empirical Investigation

Abstract

Blockchain is said to contribute to the age-old problem of financial record-keeping. While accounting researcher are increasingly becoming aware of the technology and its implications, empirical evidence of the technology remains sparse. I conduct a survey of accounting and auditing professionals to highlight challenges and opportunities of the technology in practice. I also conduct in-depth interviews with a sub- set of survey respondents to gain a more detailed understanding of their experiences with blockchain technology.