Using smart contracts to establish decentralized accounting contracts : an example of revenue recognition
Chi-Chun Chou, Nen-Chen Richard Hwang, Gary P. Schneider, Tawei Wang, Chang-Wei Li, William Wei
| Year of publication: |
2021
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| Authors: | Chou, Chi-Chun ; Hwang, Nen-Chen Richard ; Schneider, Gary P. ; Wang, Tawei ; Li, Chang-Wei ; Wei, William |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 35.2021, 3, p. 17-52
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| Subject: | smart contract | blockchain | decentralized contract | accounting principle | revenue recognition | Vertrag | Contract | Rechnungswesen | Accounting | Blockchain | Dezentralisierung | Decentralization | Vertragstheorie | Contract theory | Revenue-Management | Revenue management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISYS-19-009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012793293