Whilst blockchain technology has attracted substantial attention within the scholarly literature of a number of disciplines, including economics, finance, law and technology, it has been subject to minimal discussion and scrutiny within the scholarly accounting literature. This article argues that this is a missed opportunity and that the maturation of blockchain technology may represent as profound a shift in accounting as the emergence and adoption of double‐entry accounting.

中文翻译：

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区块链和超越双重入境的旅程

尽管区块链技术已在包括经济学，金融，法律和技术在内的许多学科的学术文献中引起了广泛关注，但在学术会计文献中却受到了最少的讨论和审查。本文认为，这是一个错失的机会，而区块链技术的成熟可能代表着双重进入会计的出现和采用，对会计产生了深刻的变化。