Blockchain-Based Triple-Entry Accounting: A Systematic Literature Review and Future Research Agenda

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Journal of Information Systems Pub Date : 2023-09-11 DOI:10.2308/isys-2022-029

Simon Thies, Marko Kureljusic, Erik Karger, Thilo Krämer

引用次数: 1

Abstract

ABSTRACT Recent cases, such as Wirecard, Luckin Coffee, and Steinhoff, highlight the vulnerability of current accounting practices and question their suitability to prevent criminal behavior. Triple-entry accounting (TEA) is a possible answer against accounting fraud and financial manipulation that is increasingly discussed in research and practice. By being based on blockchain technology, TEA is tamper-proof and, thus, might be an effective instrument against manipulation in accounting. However, despite the potential of TEA, research on this topic is scattered and mostly isolated from each other. By conducting a systematic literature review, we synthesize and summarize current research on blockchain-based TEA. Hereby, we find that current research is almost entirely theoretical. Up to now, real-world implementations and their evaluation are still missing in both research and practice. To address these gaps, we develop guiding research questions for interested scholars to pave the way for TEA’s practical use. JEL Classifications: M40; M41.

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基于区块链的三段式会计:系统文献综述和未来研究议程

最近的案例，如Wirecard、Luckin Coffee和Steinhoff，突出了当前会计实践的脆弱性，并质疑其预防犯罪行为的适用性。在研究和实践中越来越多地讨论的三重记帐法(TEA)是对抗会计欺诈和财务操纵的可能答案。由于基于区块链技术，TEA是防篡改的，因此可能是防止会计操纵的有效工具。然而，尽管TEA具有潜力，但关于这一主题的研究是分散的，而且大多是相互孤立的。通过系统的文献综述，我们对目前基于区块链的TEA的研究进行了综合总结。因此，我们发现目前的研究几乎完全是理论性的。到目前为止，无论是在研究还是在实践中，都缺乏真实世界的实现及其评价。为了解决这些差距，我们为感兴趣的学者提出了指导性的研究问题，为TEA的实际应用铺平道路。JEL分类:M40;M41。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Information Systems BUSINESS, FINANCE-

CiteScore

3.90

自引率

21.10%

发文量

期刊介绍： The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice. AIS research draws upon and is informed by research and practice in management information systems, computer science, accounting, auditing as well as cognate disciplines including philosophy, psychology, and management science. JIS welcomes research that employs a wide variety of research methods including qualitative, field study, case study, behavioral, experimental, archival, analytical and markets-based.