Do We Really Want Blockchain-Based Accounting? Decentralized Consensus as Enabler of Management Override of Internal Controls

Nadine Rückeshäuser. Do We Really Want Blockchain-Based Accounting? Decentralized Consensus as Enabler of Management Override of Internal Controls. In Jan Marco Leimeister, Walter Brenner, editors, Towards Thought Leadership in Digital Transformation: 13. Internationale Tagung Wirtschaftsinformatik, WI 2017, St.Gallen, Switzerland, February 12-15, 2017. 2017. [doi]

Abstract

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