区块链、信任与信任会计：区块链技术能否替代中介机构在信任会计中创造的信任

Q4 Business, Management and Accounting

International Journal of Management Practice Pub Date : 2021-03-12 DOI:10.1504/IJMP.2021.113824

Silvana Secinaro, D. Calandra, P. Biancone

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引用次数: 22

摘要

区块链技术的特点，如分布式账本、去中心化、智能合约和共识机制，承诺信任交易。信任会计流程可能是有益的。本文通过理论分析，回顾了这些特征，并考察了它们是否会取代或补充信托代理人的作用，如律师事务所、律师、会计师或审计师，甚至监管机构。调查表明，虽然区块链呈现出增强信任的新功能，但由于所需的技术技能，该技术只能补充信任会计流程。同时，本文还探讨了信托与中介机构之间的关系。未来的调查可以分析信仰和技术之间的关系，考虑从业者的观点。

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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Blockchain, trust, and trust accounting: can blockchain technology substitute trust created by intermediaries in trust accounting A theoretical examination

Blockchain technology features such as distributed ledger, decentralisation, smart contracts, and consensus mechanisms promise to trust in transactions. It could be beneficial to trust accounting processes. This paper, using theoretical analysis, reviews these features and examines if they could lead to the substitution or complement the role of trust agents such as legal firms, lawyers, accountants or auditors, and even regulatory authorities. The investigation shows that while blockchain presents novel features that are key to enhancing trust, the technology can only complement that trust accounting process, due to the technical skills required. At the same time, the paper discusses the relationship between trust and intermediaries. Future investigations could analyse the relationship between faith and technology, considering practitioners' view.

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来源期刊

International Journal of Management Practice Business, Management and Accounting-Business and International Management

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： There is a burgeoning development of theories but unfortunately very few make it into management practice. Explanations for this are many and varied but can be classified into two major reasons: theories that are too narrow and far removed from the realities and intricacies of the world of practice, and second sound theories which are unfortunately written and discussed in a manner that confines them to forever live in the confines of academic corridors. IJMP focuses on the pragmatics of informing management action and practice. This requires translating existing theories into forms that are relevant, digestible and amenable to practical action as well as developing new insights by developing and examining leading edge managerial practices to enhance organisational performance.