Blockchain Accounting in a Tripple-Entry System

Detta är en Kandidat-uppsats från Lunds universitet/Företagsekonomiska institutionen

Sammanfattning: Title: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminar date: 1st of June 2018 Course: FEKH69 & FEKH89, Degree Project Undergraduate Level, Business Administration, Undergraduate Level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Mahir Hambiralovic & Rasmus Karlsson Advisor: Rolf G Larsson Keywords: Blockchain Accounting, Triple-Entry Accounting, Request Network, Real-Time Accounting, Automated Audit Purpose: To continue previous research on blockchain accounting and to explore how the technology could alter industries and professions over time. Methodology: A literature review is conducted on peer-reviewed articles and professional literature relevant to the topic. Following this, a case study of the Request Network is conducted, examining its development and use in blockchain accounting. Finally, an analysis is made on the effects of blockchain accounting on the firm and its key stakeholders, identified as Auditors, Banks and Tax Authorities. Theoretical Perspectives: A case study is conducted based on the frameworks proposed by Yin (2009) and a stakeholder analysis is made with its foundations in Freeman’s stakeholder theory (2010). Empirical Foundation: A case study of the Request Network is made, gathering information using the projects revised white paper and detailed blog. Conclusions: The effects of blockchain accounting for the firm are identified as increased automation of traditional accounting functions, significant reductions in internal and external fraud and increased trust and usefulness of financial information. The effects on stakeholders also include automation and increased reliability, however, functions and roles of some stakeholders could dramatically shift away from traditional services. Firms and professionals should be prepared for such developments as they could render traditional skills obsolete and could put a serious demand on IT skills in such industries.

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