Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms
研究了澳大利亚会计师事务所如何因客户使用区块链技术而调整商业模式，基于对四大会计师事务所审计合伙人的访谈，发现企业正逐步提供效率、互补性和新颖性的价值主张。
Abstract 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.