Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?
本文基于设计科学方法，构建了一个会计领域的区块链平台概念框架，分三个层级整合技术基础设施、权限验证和业务安全应用，旨在弥合区块链开发者与会计专家之间的知识差距。
Purpose This paper aims to design, build and evaluate a blockchain platform in the accounting domain, taking an ecosystem perspective. To achieve this aim, the research provides evidence for developing a decentralised architecture rooted on blockchain technology, designing a proof of concept and modelling an accounting blockchain-based system. Design/methodology/approach Moving from the analysis of previous literature and leveraging on the design science approach, this paper provides a framework grounded on the main pillars of blockchain and accounting functions, identifying technical and non-technical issues that must be addressed embrace blockchain technology's full potential. Findings We propose and discuss a conceptual framework for a blockchain-based accounting context, moving from the identification of a typical accounting scenario. The framework is organised around three scalable levels: the first level is a technological infrastructure based on a distributed database with peer-to-peer storage; second, in the intermediate level, increasing control levels are assured through permissions and validation and third, in the higher level, the system provides the integration of business and security applications. The deployment of this system relies on a private network of nodes that validates transactions. Practical implications The proposed conceptual framework about blockchain development in accounting allows closing the knowledge gap between blockchain developers and accounting experts by suggesting technological and strategic issues for practitioners. Originality/value We provide practical guidelines to design and adopt blockchain in the accounting domain.