What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust
批判性地审视了区块链作为新型基础性会计技术的说法，通过分析比特币应用中的不完整实现，揭示了区块链会计在组织、治理和信任模式上的三个核心特征，并探讨其与传统会计的共存与互动。
Across industry and academia, there is currently much discussion about the implications of blockchain for accounting. We contribute to these ongoing discussions by critically investigating the claim that blockchain exists as a novel and foundational accounting technology. We do so by examining the central imaginaries associated with blockchain and investigating their incomplete crystallisations in the application of Bitcoin. This leads us to highlight three central features of blockchain accounting related to the changes in modes of organization, governance and trust, which we contextualize in relation to theoretical and empirical work. By doing so, we gain a nuanced understanding of the complex ways in which blockchain accounting and the processes and professional tasks commonly associated with accounting coexist and may interact.