Accounting, Auditing and Blockchain: Interviews with Finnish auditors about blockchain
Gröndahl, Niclas (2020)
Gröndahl, Niclas
Åbo Akademi
2020
Julkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty.
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe2020051738032
https://urn.fi/URN:NBN:fi-fe2020051738032
Tiivistelmä
Blockchain technology is something that is often mentioned in the same context as bitcoin. The technology in question has, by some, been touted as the fourth industrial revolution, which will change how we conduct business.
There exists a lot of academic articles on what benefits blockchain could provide for accounting and auditing, but very few studies that have been conducted with asking what the auditors themselves think of the technology. This is the first study of its kind in Finland, and with Finns tending to be early adopters of technology, consulting professionals in Finland can be considered a good idea.
This thesis serves as an analysis on blockchain knowledge among auditors in Finland. The auditors that partook in the interview were divided into three groups, which had different amounts of work experience. This allows for the study to get a good range of opinions on the technology, from both new auditors and experienced auditors.
The results of this thesis show, that the auditors in Finland were aware of blockchain technology, but most were not exactly aware of in what way it can help. When further explored, the majority did think it could provide some benefits, especially when it comes to smart contracts. However, the main principles of immutability did not completely convince the auditors, as the information entered could be manipulated before it reached the blockchain.
There exists a lot of academic articles on what benefits blockchain could provide for accounting and auditing, but very few studies that have been conducted with asking what the auditors themselves think of the technology. This is the first study of its kind in Finland, and with Finns tending to be early adopters of technology, consulting professionals in Finland can be considered a good idea.
This thesis serves as an analysis on blockchain knowledge among auditors in Finland. The auditors that partook in the interview were divided into three groups, which had different amounts of work experience. This allows for the study to get a good range of opinions on the technology, from both new auditors and experienced auditors.
The results of this thesis show, that the auditors in Finland were aware of blockchain technology, but most were not exactly aware of in what way it can help. When further explored, the majority did think it could provide some benefits, especially when it comes to smart contracts. However, the main principles of immutability did not completely convince the auditors, as the information entered could be manipulated before it reached the blockchain.
Kokoelmat
- 512 Liiketaloustiede [433]