References
Adelowotan, M., & Coetsee, D. (2021). Blockchain technology and implications for accounting
practice. Academy of Accounting and Financial Studies Journal, 25(4), 1-14.
Akinadewo, S., Donatus, B., Akinadewo, O., Jabar, A., & Adebiyi, I. (2023).
Impact of accounting information system on the performance of firms in Nigeria.
European Journal of Science, Innovation and Technology, 3(3), 56-68.
Atik, A., & Kelten, S. (2021). Blockchain technology and its potential effects on accounting: A
systematic literature review. Istanbul Business Research (IBR), 50(2),
495-515.
https://doi.org/10.26650/ibr.2021.50.806870.
Carzolo, B. (2018), Blockchain beyond the hype: What is the strategic business value.
McKinsey & Company 1: 1–13.
Fanning, K. &
Centers, D. (2016). Blockchain and its coming impact on financial
services. The Journal of Corporate Accounting and Finance, 53-57.
Feng, H. (2021). Application of big data blockchain technology in financial support of real
economy. Journal of Physics: Conference Series, 3(4), 171-178.
Gupta, A. & Gupta, S.(2018). Blockchain technology: Application in Indian banking
sector.
Delhi Business Review, 19(2), 75-84.
Guo, Y. & Liang, C., 2016. Blockchain application and outlook in the banking industry.
Financial innovation, 2(1), 1-12
Igbekoyi, E., Oke, E., Awotomilusi, S., & Dagunduro, E. (2023). Assessment of big
data
and efficacy of accounting practice in Nigeria. Asian Journal of Economics,
Finance and Management, 5(1), 297-312.
Jesse. Y.; & Shumaker, A. (2016): Where Is Current Research on Blockchain Technology?
45-47.
Kitsantas, T., & Chytis, E. (2022). Blockchain technology as an ecosystem: Trends and
perspectives in accounting and management. Journal of Theoretical and Applied
Electronic
Commerce
Research,
17,
1143–1161.
https://doi.org/10.3390/jtaer17030058.
Nakamoto, S. (2008). Bitcoin: A peer-to-peer electronic cash system. Working Paper:
https://bitcoin.org/bitcoin.pdf.
Oloyede, P. & OLayinka, E. (2021). Corporate Governance Mechanisms and Creative Accounting
Practices: The Role of Accounting Reputation International Journal of Disclosure and
Governance. 18(1); 207-222
Osalomi, O., Akinadewo, S., Ogungbade, I., & Oso, O. O. (2023). Adoption of ICT
and efficiency in accounting practice in Nigeria. International Journal of Research
(IJR), 10(04), 284-302. https://doi.org/10.5281/zenodo.7838536.
Pedreño, E., Gelashvili, V. & Nebreda, P. (2021). Blockchain and its application to
accounting. Intangible Capital, 17(1), 1-16. https://doi.org/10.3926/ic.1522.
Pilkington, M. (2016), Blockchain technology: Principles and applications. In Handbook of
Research on Digital Transformations. Cheltenham: Edward Elgar.
Shahin-Meher B, & Hassani M. (2016). Modeling of professional ethics and social
responsibility with accountability organizations. Ethics in Science & Technology,
10 (1).(In Persian).
Short, C., (2018). Blockchain applications. Modern Trader, 1(539), 21.
Smith, S., Petkov, R., & Lahijani, R. (2018). Blockchain cryptocurrencies – considerations
for treatment and reporting for financial services professionals. The International Journal
of Digital Accounting Research, 19, 59-78.
Su, S. (2021). Analysis on the impact of Blockchain technology on the accounting
profession. Advances in Economics, Business and Management Research, 649, 10-
Vardia, S. & Singh, H. (2022). Adoption of Blockchain technology in accounting and
auditing: Benefits and challenges. Pacific Business Review (International), 14(8),
95-103.
Yli-Huumo, J; Ko, D., Choi, S., Park, S & Smolander K., (2016). Where Is Current
Research on Blockchain Technology? A Systematic Review. PLoS ONE.
Zhao, L., Fan, S., & Yan, (2016). Overview of business innovations and research opportunities
in blockchain and introduction to the special issue. Financial
Innovation, 2(1), 1.
