區塊鏈在會計及審計領域之綜合性分析及可行應用

Abstract

有鑒於區塊鏈為一項預期對會計及審計專業帶來重大轉變之新興科技，本研究旨在對會計及審計領域中有關區塊鏈之學術文章做文獻探討。本研究方法是遵循Snyder (2019)所定義之半系統性文獻探討，由國外學者評定之前60篇國際會計期刊中篩選出80 篇學術文章作為最終樣本，並以此80篇學術文章之出版年份、研究方法及所涉及會計領域之觀點進行綜合性分析。本研究發現近年來探討區塊鏈的會計學術文章有大幅增加的趨勢；而大多數學術文章所使用的研究方法為概念性，實證性研究方法較少採用；就領域方面來看，會計資訊系統及審計為此80篇學術文章中最多涉及之研究領域。本研究也揭示了對會計及審計專業及實務可行之區塊鏈相關概念及應用，包括：三式簿記、智能合約、持續性審計及責任與治理。此外，本研究為會計及審計領域關於區塊鏈的未來研究提供建議及明確之研究問題。

Blockchains are an emerging technology expected to considerably transform the accounting and auditing professions. This study reviewed the academic literature on blockchain in accounting and auditing. The methodology involves a semisystematic literature review, as prescribed by Snyder (2019), of 80 studies from the top 60 international accounting journals identified by international scholars. This study also involved a comprehensive analysis of selected 80 studies to determine which year had the most studies published, the research methodologies they used, and the aspects of accounting that were involved. The number of studies published in international accounting journals has considerably increased. The most used methodology is conceptual; empirical research was rare in the data pool. Most of the studies involved accounting information systems (AIS) and auditing. This study also identified key and feasible concepts related to blockchain technology, namely triple-entry bookkeeping, smart contracts, continuous auditing, and accountability and governance, and applications for accounting and auditing. In addition, this study provides potential research questions for future research on blockchain technology in accounting and auditing.