This paper aims to propound a thorough and circumspect analysis of the implications of blockchain technology in the accounting profession and its broader industry. The analysis begins with a summary of early developments by first movers and how they are harnessing blockchain technology to improve business practices. Concomitantly, the paper will go on to discuss how this technology will streamline accounting processes, specifically as the technology approaches critical mass. Finally, a discussion of its long‐term implications will follow through a more philosophical and conceptual dialogue. Throughout the paper, criticisms will be raised to address concerns regarding blockchain's widespread use.

中文翻译：

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区块外思考：会计行业区块链整合的预计阶段

本文旨在对区块链技术在会计行业及其更广泛行业中的意义进行全面而深入的分析。该分析首先概述了先行者的早期发展以及他们如何利用区块链技术来改善业务实践。同时，本文将继续讨论该技术将如何简化会计流程，尤其是在该技术接近临界质量时。最后，将通过更具哲学性和概念性的对话来讨论其长期影响。在整个论文中，将提出批评以解决有关区块链广泛使用的担忧。