Author(s)

Peng Wang ¹

Affiliation(s)

¹ School of Economics and Management, Dalian University, No.10, Xuefu Avenue, Economic & Technical Development Zone, Dalian, Liaoning, The People’s Republic of China (PRC)

Corresponding Author

Peng Wang

ABSTRACT

With the intensification of economic globalization and the rapid development of emerging technologies, companies are paying more and more attention to cross-organizational business relationships. The externalities of corporate behavior continue to increase, and the relationship between specific organizations such as strategic alliances, joint ventures, and industrial communities continues to emerge. The object of cross-organizational management accounting shifts from internal activities to inter-enterprise activities, serving the value creation and competition across the organization as a whole. Force shaping. As a kind of universal underlying technology framework, blockchain embedded in cross-organizational management accounting will have great potential to rely on a large distributed information network. This paper proposes that cross-organization management accounting innovation embedded in blockchain includes four aspects: main structure and institutional arrangement, cost co-management of embedded blockchain, forecasting and decision-making analysis, and performance evaluation of inter-organizational cooperation.

KEYWORDS

Blockchain cross-organizational management accounting innovation

CITE THIS PAPER

Peng Wang. Inter-Organizational Management Accounting Innovation Embedded in Blockchain. Accounting, Auditing and Finance (2020) 1: 1-4. DOI: http://dx.doi.org/10.23977/accaf.2020.010101.

REFERENCES

[1] Tan, W.L. (1994) An innovation in accounting education: the MBA (Accountancy) in Singapore, Accounting Education, 3, 115-131.
[2] Berry, A. (1993) Encouraging group skills in accountancy students: an innovative approach, Accounting Education, 3, 169-179.
[3] Cristiano, S. (2019) Evaluating the effects of interactive innovations at farm level: the potential of FADN. The Journal of Agricultural Education and Extension, 3, 103-116.

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