Journal of Accounting Auditing and Business - Vol.4, No.1, 2021 10.24198/jaab.v4i1.

25961

Blockchain Disruption on Management Accountant’s Role:

Systematic Literature Review

Vecco Suryahadi Saputro

Faculty of Economics and Business
Universitas Padjadjaran

Hamzah Ritchi
Faculty of Economics and Business
Universitas Padjadjaran

Sofik Handoyo
Faculty of Economics and Business
Universitas Padjadjaran

Abstract: Blockchain considered as an emerging technology that potentially disrupts how management
accountant work and his role. This research intends to understand what Blockchain’s capabilities will
disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired
by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose
and outcome research, definition research question, preparing search and review protocol, title and
abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used
to conduct the SLR protocol. Seven academic journal databases were used in the searching stage.
Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that
Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring
function, and streamline the accounting practice process. With these findings, the management
accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.
Keywords: Blockchain; Management accountant; Systematic literature review; MAXQDA

Introduction between parties (Yoo, 2017). Blockchain

maintains a continuous data record verified by
The Current transaction system is often
all authorised members in the same networks
centralised and maintained by the third party.
(Yli-Huumo et al., 2016a; Yoo, 2017). In that
For example, a digital transaction between
way, Blockchain enables transparent and more
individuals or companies required banks or
secure data record than a centralised transaction
credit card providers as a middleman to
system.
complete the transaction (Yli-Huumo, Ko,
Choi, Park, & Smolander, 2016a). Impact of a There is a massive trend in blockchain
centralised system is middleman cost, data or implementation and research about this
information integrity issue, and data privacy emerging technology. In 2018, there are 1,140
(Nair & Sebastian, 2017). Blockchain is companies in North America, Europe, and Asia
emerging and disruptive technology that will be that started the trial-error implementation of
a solution to a centralised transaction system blockchain technology (Friedlmaier, Tumasjan,
problems. Blockchain is distributed ledger & Welpe, 2018). Also, 140 blockchain trial
technology that all authorised members in the reports conduct by energy companies in 2019
same network share transaction information (Andoni et al., 2019). This trend shows us that

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Journal of Accounting Auditing and Business - Vol.4, No.1, 2021 10.24198/jaab.v4i1.25961

Blockchain is a topic that caught the company’s Literature Review

and academic’s interest. This interest came
from its potential recognised by companies and
Overview of Blockchain Technology
exciting topics for academics. Blockchain can
reduce verification and intermediaries cost Many studies define Blockchain as distributed
(Andoni et al., 2019) and reform the financial ledger technologies. In general, Blockchain is
market and supply chain model (Walport, 2015; DLT that enables us to have a distributed peer-
Yli-Huumo, Ko, Choi, Park, & Smolander, to-peer network that involves confirmation and
2016b). verification of data blocks (Yoo, 2017).
Blockchain is systems that distributed a time-
Blockchain also can disrupt how the
stamped data block to every authorised user in
management accounting profession works
the blockchain network (Cao, 2017). In his
(Moll & Yigitbasioglu, 2019a). It happens
report, Deloitte revealed that Blockchain is a
because of the implementation of new
particular case of DLT where consensus
technology and technology change, which
protocol makes chained immutable, and dispute
significantly impacts the management
ledger of all transaction shared in the network
accountant’s role (Pietrzak & Wnuk-Pel,
members (Deloitte, 2017). In conclusion,
2015a). In this case, Blockchain is emerging
Blockchain is defined as a distributed database
and disrupting technology that will be faced by
system of continuously and immutable growing
a management accountant. Only 20% of
data or transaction records verified by
decision-makers in financial companies and
authorised Blockchain members.
80% of the 2017 global benchmarking survey
respondents know that Blockchain is (Equisoft, Blockchain has several advantages.
2017; Hileman & Rauchs, 2017). Most finance First, Blockchain emerges to create a
professionals lack the understanding of decentralised environment that does not need a
blockchain results in the birth of new profession third party as intermediaries or controllers of
specifically-aiming to address the issue of transaction and data (Yli-Huumo et al., 2016a).
Blockchain in finance and accounting (Dutta & Second, data security and privacy create multi-
Lawson, 2009; Moll & Yigitbasioglu, 2019a). signature protection or distributed data records
There is pressure on academics and (Kshetri, 2017). Third, Blockchain provides the
professionals to understand more about user to use data in real-time (Drosatos &
Blockchain and how it will be disrupted. Kaldoudi, 2019). Several benefits may
potentially disrupt when companies or
In this study, the author focuses on
organisations implement a blockchain, such as
blockchain potential that will disrupt the
disintermediation,non-repudiation, automation,
management accountant’s role. The author uses
streamlined process, processing speed, cost
a systematic literature review to gather and
reduction, and trust (Hughes et al., 2019).
analyse journal article that studies Blockchain
and management accountant. Purpose of this
study is to reveal Blockchain that potentially Management Accountant’s Role
disrupts management accountants. This study
will be organised as follows: Section 2 In principle, a management accountant's
literature review of blockchain technologies, primary roles are decision making, planning,
management accountant’s roles, and concept of and controlling (Garrison, Noreen, & Brewer,
disruptive technologies, Section 3 describes the 2012). In organisations, management
process of the systematic literature review accountant involves in strategic decision
(SLR), Section 4 describe findings of SLR in making and planning by providing future-
descriptive and statistic, Section 5 and 6 looking information and taking part in daily
concludes the paper and discuss future studies. operational decision making (Morales &
Lambert, 2013; Taipaleenmäki & Ikäheimo,
2013). The controlling role of the accountant
includes activities including process gathering,

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evaluating, and responding to examine an scientific community layer by the discovery of

operation’s compliance (Belfo & Trigo, 2013), theory. Research and development unit of
conducting budgetary control (Aziz, Puteh, & companies and public organisations begin to
Rahman, 2010), and evaluating organisation create technical inventions based on an
performance (Janin, 2017). IMA reported that accumulation of theory found by the first agent.
the management accountant’s roles could be Firm allocating resources is to develop the
described as a business partner that involves technical inventions to a commercially
decision-making, devising planning and successful invention. After that, the effect of
performance management systems, and disruption diffuses through multiple layers like
providing financial reporting expertise (IMA, industries, consumers, and society/authorities.
2019). Management accountant also becomes
There are Three elements of disruptive
an information analyst and data interpreter that
technologies found by Christensen. First,
helps companies know its performance
disruptive technologies are different from
(Pietrzak & Wnuk-Pel, 2015b; Vakalfotis,
sustaining technologies. Second, the
Ballantine, & Wall, 2011).
development of technologies is overshoot
However, the roles will evolve as customer or market needs. Finally, leader
impacts of business environment dynamism market companies are spending their
and technological advances (Damasiotis, investment that appears to be attractive
Trivellas, Santouridis, Nikolopoulos, & (Christensen, 1997). Other researchers had
Tsifora, 2015). In his works, Pietrzak studied disruptive technology in Christensen
mentioned that technology development is an work. In Vecchiato works, disruptive
external factor that impacts the management technologies enable new features that will be
accountant’s roles (Pietrzak & Wnuk-Pel, inferior to mainstream features that are
2015b). Technology development change particularly important to mainstream customers
collection, process, and interpret the data or (Vecchiato, 2017). Emerging of disruptive
information that useful to management technologies can impact to performance
accountant. To make his/her roles relevant to dimension that can change the base of
advances in technologies, management competition between companies (Danneels,
accountants should develop his/her skills and 2004; Li, Porter, & Suominen, 2018).
knowledge of emerging technologies (Parker,
Blockchain can be identified as
2002; Tanaka & Sithole, 2015). For example,
disruptive technologies because of its
analytical/technical, system knowledge, and
capabilities to change competition between
interpretation data from the information system
companies. Also, Blockchain enables new
are few management skills.
features for some industries and companies. For
example, Blockchain enables new features to
Disruptive Technologies prevent adverse behaviour and repercussions
when implemented in a financial instrument
Disruptive technologies emerge in the new
(Lindman, Tuunainen, & Rossi, 2017).
market because its less risky than entering an
Companies’ strategies would adopt these new
established market (Christensen, 1997). In
features on financial instruments. Most studies
other, disruptive technologies offer something
report that management accountant is seen as a
new and better than sustainable innovation.
profession that susceptible to disruptive
There is an explanation of three elements of the
technologies. Most role and task of
failure framework that become the basis of his
management accountant are influence by
disruptive technologies. Emerging of disruptive
emerging technologies and implementation of
technologies can be explained by a layer model
information technology system (Pietrzak &
proposed in Kilkki’s studies. In his model,
Wnuk-Pel, 2015b). Also, management
disruption effects through agents and multiple
accountant qualities depend on how they use IT
layers (Kilkki, Mäntylä, Karhu, Hämmäinen, &
tools to gather and process raw data.
Ailisto, 2018). A disruption started from the
Nevertheless, there is the possibility of failure

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Journal of Accounting Auditing and Business - Vol.4, No.1, 2021 10.24198/jaab.v4i1.25961

to adopt technological change in accounting Methods

education (Dutta & Lawson, 2009). Impact of
The systematic literature review was selected as
these is a new discipline that emerges outside
the research methods of this research study, a
the discipline of accounting that disrupts
protocol of this study inspired by Chitu Okoli
jurisdictions of management accountant and
and Schabram work. The researcher also
other accounting professions (Moll and
follows guidelines from Kitchenham and
Yigitbasioglu 2019).
Charters to search and to screen relevant papers.
The process for systematic literature review is
presented in Figure 1.

Figure 1. Systematic literature review’s process

The researcher selected systematic literature as Conducting Search Strategy

a research method because it explores
The second step of this research is to prepare
blockchain disruption to management
and conduct a search strategy. A search
accountant role through an existing study. This
protocol must define how researchers search for
systematic literature review would help the
all relevant papers and studies. This protocol
reader identify and map research areas related
aims to minimise the possibility of research bias
to blockchain technology.
(Yli-Huumo et al., 2016b). Researchers choose
to focus on peer-reviewed papers published in
Research questions formulation conference proceedings and journals. We used
IEEEXplore, ACM Digital Library,
The first stage of a systematic literature review
SpringerLink, ScienceDirect, PLOSOne,
is the formulation of the research question
AISEL, and JSTOR as journal databases.
(Kitchenham et al., 2009; Okoli, 2015; Yli-
Combination keywords and Boolean were used
Huumo et al., 2016b). The goal of this research
to search for studies through journal databases.
was to provide an in-depth view of disruption
The Boolean operators used were restricted to
blockchain to management accountant.
AND and OR. The combination keywords
Therefore, the researcher determines two
were: (“Blockchain” OR “Blockchain
research questions:
application”) AND (“Management
RQ1: What are the latest research focusing on Accountant” or “Accountant”).
blockchain disruption concerning management
accountant profession?
Title and Abstract Screening
RQ2: How is blockchain application disrupt
Not all papers and studies are relevant to this
management accountant role in an
research question. They needed to be assessed
organisation?
for their relevance by first screening

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Journal of Accounting Auditing and Business - Vol.4, No.1, 2021 10.24198/jaab.v4i1.25961

(Kitchenham et al., 2009; Taylor, Dargahi, defined for this screening. The essential
Dehghantanha, Parizi, & Choo, 2019). This inclusion and exclusion criteria are shown in
stage consists of title screening and abstract Table 1.
screening. Inclusion and exclusion criteria were

Table 1. Inclusion and exclusion criteria

Criteria for inclusion Criteria for Exclusion

1. The studies must be relevant to 1. Non-English language papers.

Blockchain Application and its effect on
2. Incomplete paper that does not have
Management Accountant.
exact abstract and full text
2. The studies must be a peer-reviewed
3. Paper that does not mention blockchain
product that publishes between 2008 –
and management accountant role.
2019.

Quality Assessment
Data extraction and analysis
A quality assessment of primary studies must
be conduct to select the more relevant papers to Next stage is extracting data from papers that
the research question (Kitchenham et al., 2009; passed the quality assessment and first
Taylor et al., 2019). In this study, quality screening. Data extraction was coded as D0-
assessment was inspired by Dyba and Dingsory D11. D0-D07 gathers necessary information of
research that contain 11 item criteria (Dybå & papers. D08-D11 was extracted by reading the
Dingsøyr, 2008). The 11 criteria covered four papers. Researchers collected the extracted data
main issues: reporting, rigour, credibility, and by MAXQDA and presented by Excel. Data
relevance. Each item would be scored as zero extraction item and its code are shown in Table
(no) and one (yes). 2.
Table 1. Item of the data extraction process

Code Data Item

D0 Study identification
D01 Title
D02 Authors
D03 Country
D04 Publication info
D05 Publication type
D06 Publication source
D07 Publication year
D08 Focus research
D09 Research goal
D10 Research question
D11 Design study and methodology
D12 Result

After the extraction data stage, the next process (Cochrane, 2004). In this study, the synthesis
was analysing with narrative synthesis. The process based on works of Keathley & Van
reason for choosing this synthesis is its Aken and Popay. The first step was collecting
capability to collect and analyse data research and making tabulation based on each paper's
from qualitative or quantitative methodology findings (Keathley & Aken, 2013). The second

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Journal of Accounting Auditing and Business - Vol.4, No.1, 2021 10.24198/jaab.v4i1.25961

step, we categorised all factors and disruption systematic literature review protocol. The
potential. The last step was calculating search and selection result is presented in
frequency each factor that mention by studies Figure 2. 272 papers collected after conducting
and papers the search stage and duplication removal. All
papers were screening by its abstract and title
Results
separately, which led to 123 papers combined.
Search and selection result The excluded paper's reason was that the title
and abstract were not mentioned blockchain
This section results from a search, first disruption to management accountant.
screening, and quality assessment from the

Springer IEE Explore ACM ScienceDirect PLoS One AISeL JSTOR

(50) (81) (51) (81) (30) (148) (17)

Record Imported to Cititation Manager

(n = 428)

Duplicates removal
(n = 272)

Screening by Abstract Screening by Title

(n = 77 ) (n = 46)

Second Duplicates Removal

(n = 100)

Second Abstract Screening

(n = 64 )

Full-text screening and qualitative

assesment
(n = 7)

Final primary papers

(n = 7)

Figure 2. Flowchart of systematic literature review

After selecting 123 papers, we removed assessment, which would be used for extraction
duplication and done second abstract screening and analysing stage. The reason excluded
that divined by inclusion and exclusion criteria. papers (57) was that their full-text was not
The result of the second abstract screening is 64 available, do not mention blockchain disruption
papers. After that, the researcher has done full- and management accountant and do not pass
text screening with a qualities assessment item. QA 1-3. The seven papers coded, as shown
Only seven papers that pass qualities below.

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Table 3. Code and title of primary studies

Code Title
R1 Automatic Information Disclosure with Value Chains Based on Blockchain Technology
R2 Blockchain’s roles in strengthening cybersecurity and protecting the privacy
R3 The role of internet-related technologies in shaping the work of accountants: New
directions for accounting research
R4 Blockchain and the built environment: Potentials and limitations
R5 A Blockchain Research Framework
R6 LoC — A new financial loan management system based on smart contracts
R7 Application of Internet of Things and Blockchain Technologies to Improve Accounting
Information Quality

Distribution of meta-data papers this process are to answer RQ 1. Figure 3 shows

the publication year distribution of primary
This research process RIS of each primary
studies. Figure 4 shows us the type of primary
study was conducted by software MAXQDA
studies. Figure 5 show us, geographic
2018 to gather data of publication year, type of
distribution researchers. Table 3 shows the
primary studies, geographical distribution
publication channel of selected primary papers.
researcher, and publication channel. Results of

Total

JOUR

Total
CONF

0 1 2 3 4 5 6 7

Figure 1. Type of publication of primary studies

accountant are a recent topic. The reason behind

Two papers (29%) is Published in 2017, one this trend is the idea of Blockchain was found
paper (14%) is published in 2018, and four and studied after its white paper published in
papers (57%) is published in 2019. It shows that 2008 (Moll & Yigitbasioglu, 2019a; Yli-
Blockchain and disruption to management Huumo et al., 2016b).

5
4
3
2
1
0
2014 2015 2016 2017 2018 2019

Figure 2. Distribution publication year

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In Figure. 4, all primary studies were divided journal article and conference proceedings can
into journal and conference. Six papers (867%) be used as primary studies. Grey literature did
are a journal article, and one paper (14%) are not include in these studies because peer or
conference proceedings. These come from a reviewers have not reviewed it.
systematic literature review’s criteria that only

Figure 3. Distribution of researcher’s country

Figure 5 show us that blockchain researcher that study advances in a distributed system,
originated from China (29%), United Kingdom collaborative environment, high-performance
(14%), and USA (57%). In table 4, primary computing, and technology. Journal of Building
studies were distributed to seven publication Engineering provides a journal covering all
channels. IEEE ITAIC 2019, IEEE Access, and aspects of science and technology concerned
Business & Information System Engineering with the built environment's whole life cycle.
are a publication channel that publishes Telecommunication Policy is concerned with
research on information technology, artificial the impact of digitalisation in economy and
intelligence, and information system. Future society. The British Accounting Review
Generation Computer Systems provide articles publish a paper on accounting and finance as a
research focus.
Table 4. Publication channel and codes of primary studies
Publication Channel Code
2019 IEEE 8th Joint International Information Technology and Artificial Intelligence R1
Conference (ITAIC)
Business & Information Systems Engineering R5
Future Generation Computer Systems R6
IEEE Access R7
Journal of Building Engineering R4
Telecommunications Policy R2
The British Accounting Review R3

Findings frequencies. Result of these findings shown in

Table 4.
This section explains blockchain capabilities
and potential that disrupt the management Table 5 is a table that shows the
accountant’s role. In this section, the researcher frequency of blockchain disruption capabilities
gathers data by reading selected primary that have been mention by primary studies.
studies, then coded sentence or paragraph that These disruption capabilities already
contain disruption potential into codes by used categorised from each finding. The research
MAXQDA 2018. Each code would be count its showed that three significant disruption

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potential to management accountant are function (57,14%) and improve efficiency-

Blockchain enables real-time accounting effectiveness accounting practice (57,14%).
(71,43%), information available for analysing

Table 2. Frequency of blockchain disruption potential

Blockchain Disruption Potential Frequency Percentage Studies

Enable real-time accounting 5 71.43 R1, R3, R4,
R6, R7
Information available for analyze/supervise 4 57.14 R1, R2, R3,
function R7
Improve efficiency and effectiveness of 4 57.14 R1, R3, R5,
accounting practice R6
Support risk mitigation 3 42.86 R1, R6, R6
Enable self-verification transaction/data 3 42.86 R3. R4. R7
Enable continuous monitoring 2 28.57 R1. R6
Automated distribution of information 2 28.57 R1, R7
Real-time access to performance data 1 14.29 R3
Increase accuracy and reliability 1 14.29 R7
Compliance to standard 1 14.29 R7
Decreasing transmission cost 1 14.29 R7
Improving corporate governance level 1 14.29 R7
Allows transactional reporting 1 14.29 R3
Tracking error information 1 14.29 R1
Documents with code (s) 7 100.00

Enable users to real-time accounting. financial statements based on their needs.

Blockchain enables users to real-time Management accountant can analyse and give
accounting. This mean management support to information users by providing
accountants as users can access transaction and financial and non-financial information.
other data in real-time and on-demand (Moll
Improve efficiency and effectiveness of
and Yigitbasioglu, 2019; Wang, Guo and
accounting practice. With the blockchain-
Cheng, 2019; Wu, Xiong and Li, 2019). This
accounting systems, immutability records and
capability could be accelerating the shift from a
transaction data are shared and link in
periodical to instantaneous information for
authorised users (e.g. trading partners,
decision-makers (Nawari & Ravindran, 2019;
suppliers, and auditors). This capability enables
Wu et al., 2019). This capability also enables to
management accountants as the user to improve
update and record transaction data immediately
information integrity, increase the speed of
(Cai, Xu, & Zhang, 2019; Nawari & Ravindran,
transaction settlement, and prevent a fraudulent
2019).
transaction (H. Wang et al., 2019). The impact
The information available for of these capabilities is improving on the
analysing/supervise the function. Information efficiency of accounting practice, decreasing
on the Blockchain is available in real-time for transmission cost, and increasing assurance
the user, such as inquisitor (Kshetri, 2017), (Moll and Yigitbasioglu, 2019). Blockchain
stakeholder, and management accountant (Moll system would improve internal control, risk
and Yigitbasioglu, 2019). With the information mitigation, and prevent fraudulent transactions
shared in Blockchain, stakeholders can retrieve with its capability to maintain irreversible
disaggregated information to report and records.

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enable real-time and automatically updating of

Enable self-verification. Dai and information, such as inventory information.
Vasarhelyi proposed a “triple-entry”
bookkeeping approach based on blockchain Compliance to standards. In the
application (Moll & Yigitbasioglu, 2019c; Wu proposed BC-IoT, smart contracts based on
et al., 2019). This approach enables all record blockchain technology ensure the compliance
transaction to be verified with Blockchain as of the accounting information process (Wu et
independent and reliable parties. This al., 2019). By smart contract, the standard of
approach's result is three entries (debit, credit, processing accounting information is described
and cryptographic signature) to verify as a contract. If there is no contract, then there
transaction or data. is no transaction.

Continuous monitoring. With its Decreasing transmission cost.

distributed transaction and activity record Blockchain gives opportunities to the
database, Blockchain enables management transaction processing system to records
accountant to continuously monitor the flow of transaction and other data with high integrity
asset or transaction (Cai et al., 2019; Y. Wang and low transmission cost. In Wang’s case,
& Kogan, 2018). It happens because of the real- transmission cost defines as a cost for
time availability of transaction data and real- transmitting data (Y. Wang & Kogan, 2018).
time accounting that enabled by blockchain Also, in his case, the transmission cost of
technology. Impact of this continuous Blockchain was compared to a contemporary
monitoring is preventing managers from doing database. This function help management
earning management and commit fraud. accountant to reduce unnecessary cost.

Automated distributed information. As Improving corporate governance.

distributed ledger technology, information on Improving corporate governance level is the
the blockchain network is shared with other impact of the truthfulness of financial
nodes or organisation (Cai et al., 2019; Wu et information, compliance to standards, and
al., 2019). In Wang’s BB-TPS work, increasing reliability of the information that
transaction data are automatically distributed to enabled by blockchain technology (Wu et al.,
authorised managers listed in blockchain 2019). The most critical task for management
networks (Y. Wang & Kogan, 2018). These accountants is to provide truthful and reliable
data become internal information of an information for decision making.
enterprise. Tracking error information. In a
Real-time performance access data. proposed integrated value chain system based
Blockchain also gives a chance to management on Blockchain, the system enabled
accountant to read and analyse company management accountant to find the evidence of
performance data at any time. Impact of these its error and distortion information from the
capabilities is that the user can recommend source (Cai et al., 2019).
immediate corrective decisions (Moll and
Yigitbasioglu, 2019). Discussion
Increase accuracy and reliability. The purpose of this study is to reveal
Blockchain made information and data cannot blockchain benefits and capabilities that
be tampered and irreversible. Once a potentially disrupt the management
transaction record in the network, it is hard to accountant’s role and task. A research set
manipulate or change the data. Blockchain can research question seeks information about the
provide the user with this capability to reliable latest and distribution research about disruption
accounting information (Wu et al., 2019). blockchain to management accountants. To
Accuracy data can be achieved by integrating compete for this purpose, the researcher used a
Blockchain with IoT Technology or RFID that systematic literature review as a

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Journal of Accounting Auditing and Business - Vol.4, No.1, 2021 10.24198/jaab.v4i1.25961

methodological approach because it enables efficiency and effectiveness in accounting

researchers to seek current studies. This practice. Second, this study found few studies
research finds that most studies related to on how Blockchain disrupt management
blockchain disruption to management accountant as a profession. Third, the topics of
accountant were published in 2019. These Blockchain and management accountant are
findings show us that blockchain disruption in relatively novel in accounting and business
management accountant is a relatively new academics.
topic in accounting academics. This research
Although this study chooses to
also finds that most blockchain capability that
implement rigour systematic literature review’s
potentially disrupts the management
protocol, there is always a bias risk from a
accountant’s role enables real-time accounting
researcher or interpretation of primary studies.
consistent with a report published by AICPA
For the subsequent studies, it is expected to
and IMA. Other potential capabilities
conduct triangulation to reduce bias risk. It can
consistent with the reports likes’ information
be done by researcher triangulation or method
are available for monitoring and supervise
triangulation. To get an in-depth understanding,
function and improving the efficiency of
researchers interested in continuing on this
accounting practices.
topic can re-searching these findings by
Blockchain’s capabilities have a conducting other methods, such as interview
potential impact on the management accountant and survey.
profession. First, the management accountant
can provide real-time data for planning and
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